The Mexican Tax Administration Service has published on its website the revised software version of Appendix 9 “Information on operations with foreign related parties,” of the Multiple Disclosure Return. This is an informational annual return separate from the regular tax return. It has 57 fields of information broken down by type of transaction and allows up to 40,000 transactions to be reported. Among the most relevant new fields are: information regarding a foreign related party’s data; detailed description of included transactions; financial information used to determine the result of the tested transaction; and comparable companies or operations referencing the interquartile range. The revised version of Appendix 9 is effective from the day of its publication, for fiscal year 2014 and all subsequent fiscal years.
Tax Treaty News: June 2015
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