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Miguel Ángel García Piña

International tax associate QCG Transfer Pricing Practice

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Controversy surrounds the thorny subject of business reason in Mexico

Miguel Ángel García Piña of QCG Transfer Pricing Practice explains the complications for Mexican taxpayers now that business reason has been firmly embedded as a concept under recent reforms, but with uncertainties remaining.

Miguel Ángel García Piña , August 04 2022
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Considering the complexity of controlling beneficiaries in Mexico

Miguel Ángel García Piña and Jesús Aldrin Rojas of QCG Transfer Pricing Practice explain what companies in Mexico should consider to ensure compliance with Mexican controlling beneficiary (CB) laws.

Miguel Ángel García Piña , June 17 2022