Final rules have been published in Mexico governing the filing and delivery of annual information returns of related parties—the Master file, Local file and country-by-country reporting.
The final rules follow the October 2016 release by the Mexican tax authorities (Servicio de Administración Tributaria—SAT) of draft compliance rules concerning the information that must be included in the new information returns as required pursuant to Article 76-A.
The KPMG member firm in Mexico has prepared a report that includes—in table format—comparisons of the draft and final version of the rules as well as comparisons with the recommendations of the Organisation for Economic Cooperation and Development (OECD) under Action 13 of the base erosion and profit shifting (BEPS) project.
Read a 2017 report [PDF 81 KB] prepared by the KPMG member firm in Mexico.
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