APA considerations and Tax Reform
The Advance Pricing Agreement scheme has suffered considerable changes in the last year, due to negotiations between the Tax authorities of Mexico and the U.S., which has prompted each authority to make changes in their corresponding tax systems.
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On September 8th, 2021, SAT published its project for a Tax Reform 2022, which includes important news for any taxpayer with an APA submitted to the new tax administration, as well as important consideration for the future of maquiladora companies.