Transfer Pricing Alerts

Who are my related parties?

RELATED PARTIES (Tax Code) Article 199-C.- for the purposes of the provisions of this Code andother tax laws, the following shall be understood as related parties: (a) where one of them directs or controls the other, or owns, directlyor indirectly, at least...

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Dividends paid and received (F-982)

Risk to the Company: The Company must include among its transactionsto report with related parties the dividends received and paid at the end of the fiscal year, this is important, because these amounts can be so significant that they cause a Company that...

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