MULTILATERAL AGREEMENT FOR AUTOMATIC EXCHANGE OF TRANSFER PRICING DOCUMENTATION

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On January 27, 2016, 31 Countries1 (among them Mexico) signed the Multilateral Competent Authority Agreement for automatic exchange of Country-by-Country reports (the “Agreement”) to be received from their taxpayers as part of the implementation of Action 13 of the Base Erosion and Profit Shifting Action Plan issued by the Organisation for Economic Co-operation and Development. […]