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| titulo | ARTICLE 34 A: QUERIES RELATED TO TRANSACTIONS WITH RELATED PARTIES |
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| contenido | ARTICLE 34 A: QUERIES RELATED TO TRANSACTIONS WITH RELATED PARTIES
The tax authorities may resolve the queries made by the interested parties regarding the methodology used in determining the prices or amounts of the consideration, in transactions with related parties, under the terms of article 179 of the Law on Income Tax (Ley del Impuesto sobre la Renta), provided that the taxpayer submit the information, data, and documentation --613-Art. 18A--, necessary for the issuance of the corresponding resolution. These resolutions may derive from an agreement with the competent authorities of a country with which there is a treaty to avoid double taxation. --615-Art. 37-- The resolutions that may be issued in the terms of this article, may take effect in the year in which they are requested, in the immediately preceding fiscal year and up to the three fiscal years following that in which they are requested. The validity may be greater when they derive from a friendly procedure, under the terms of an international treaty to which Mexico is a part of. The validity of the resolutions may be conditional on the fulfillment of requirements that demonstrate that the operations object of the resolution is carried out at prices or amounts of consideration that would have been used by independent parties in comparable operations. |
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