Transfer pricing of intangible assets in México

Abstract

This paper shows how the international OECD guidelines have influenced the Mexican legal and accounting standards in the study of intangible assets and the prevailing difficulty in determining a transfer price at market value in this asset class. To do this, a qualitative approach with the method of hermeneutic analysis of rules that emits the Research Center for Development of Financial Reporting Standards (CINIF), and the Industrial Property Law in parallel with the International Guidelines on Transfer Pricing. Based on an inductive process is concluded that the regulation is insufficient and does not contain a methodology for determining the value of an intangible asset.