In view of Mexican regulations on transactions between related parties, multinational business entities need to carry out studies that will allow them to comply, within the prescribed terms and legal procedures, with the documentation and information requirements established by the Income Tax Law and Regulations.

The enactment of transfer pricing regulations, combined with Mexico’s membership in the OECD and its entrance into treaties for the avoidance of double taxation with its trading partners, means that multinational business entities must now simultaneously face similar requirements in various countries. Therefore, the need for transfer pricing studies is becoming increasingly more urgent.

At CHEVEZ, RUIZ, ZAMARRIPA Y CIA., S.C. we ensure that our studies go beyond mere compliance with legal requirements. We focus our attention on the study of transactions as the basis of a strategy to minimize the overall tax burden to the structure of the business entity, both in Mexico and abroad.

At the Firm, we ensure that a transfer pricing study includes:

	The formation of an interdisciplinary team that combines legal and tax expertise with the most advanced techniques of financial, economic and accounting analysis to create an end-product that will add value to the largest possible number of a client’s productive areas.
	An in-depth analysis of the taxpayer’s role in the economy intended to seek points of comparison with the market, as well as unique characteristics that will make the evaluation of costs and risks assumed by the parties more reliable and precise.
	Comprehensive advice from experts in the Mexican tax environment.
	Assurance of strict confidentiality based on the Professional Code of Ethics of the accounting profession and the Firm’s own internal policies.

A unique combination of broad international experience and the particular characteristics of the Mexican business environment.