{"id":8472,"date":"2020-11-25T18:27:00","date_gmt":"2020-11-25T18:27:00","guid":{"rendered":"https:\/\/cocofact.agency\/skatt-es\/?p=8472"},"modified":"2023-07-18T19:17:01","modified_gmt":"2023-07-18T19:17:01","slug":"precios-de-transferencia-en-las-maquilas-immex-fast-track-para-apas","status":"publish","type":"post","link":"https:\/\/cocofact.agency\/skatt-es\/precios-de-transferencia-en-las-maquilas-immex-fast-track-para-apas\/","title":{"rendered":"Precios de Transferencia en las Maquilas IMMEX \u201cFast track\u201d para APAs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8472\" class=\"elementor elementor-8472\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60adea04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60adea04\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-218050bd\" data-id=\"218050bd\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fbcf39c elementor-widget elementor-widget-text-editor\" data-id=\"5fbcf39c\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p id=\"viewer-8tu1i\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _25MYV _1Fao9 ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">Estimados clientes y amigos:<\/span><\/p>\n<p id=\"viewer-b24m4\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _25MYV _1Fao9 ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">En la semana del 18 de noviembre del 2020 el <span style=\"color: #f37920;\"><strong>fisco americano (IRS)<\/strong> <\/span>emiti\u00f3 un comunicado confirmando el acuerdo con el Servicio de Administraci\u00f3n Tributaria para la renovaci\u00f3n de resoluciones anticipadas de precios unilaterales (APAs) para M\u00e9xico bajo la <span style=\"color: #f37920;\"><strong>\u201cmetodolog\u00eda electiva para la determinaci\u00f3n del precio o monto de contraprestaci\u00f3n por los servicios de maquila\u201d conocida como \u201cFast track\u201d<\/strong><\/span> aprobado de manera inicial en 2016 (aplicable para los APAs solicitados desde 2014), la cual brinda certidumbre tanto a las maquiladoras en M\u00e9xico como a sus partes relacionadas.<\/span><\/p>\n<p id=\"viewer-71ms6\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _25MYV _1Fao9 ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">El acuerdo que considera elementos enfocados con el principio de plena competencia, permite a los contribuyentes estadounidenses <span style=\"color: #f37920;\"><strong>evitar la doble tributaci\u00f3n generada por el EP <\/strong><\/span>(por la maquinaria utilizada en el pa\u00eds) por la operaci\u00f3n del servicio de transformaci\u00f3n de la empresa maquiladora mexicana e incluye como adici\u00f3n relevante en el procedimiento para la determinaci\u00f3n de los ingresos por los servicios de la maquila IMMEX:<\/span><\/p>\n<p id=\"viewer-2aem8\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _25MYV _1Fao9 ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">a) un mecanismo de an\u00e1lisis con base en el principio de plena competencia por el <strong><span style=\"color: #f37920;\">saldo de la cuenta por cobrar<\/span>,<\/strong> y<\/span><\/p>\n<p id=\"viewer-8jmd9\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _25MYV _1Fao9 ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">b) el compromiso de las Autoridades para una renovaci\u00f3n del citado acuerdo por el a\u00f1o 2020 que considere el <span style=\"color: #f37920;\"><strong>reconocimiento de los impactos econ\u00f3micos actuales<\/strong><\/span>.<\/span><\/p>\n<p id=\"viewer-a6evk\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _1XrpH _1-QUK ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\" style=\"text-align: center;\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">* * *<\/span><\/p>\n<p id=\"viewer-9evr4\" class=\"XzvDs _208Ie ljrnk blog-post-text-font blog-post-text-color _2QAo- _25MYV _1Fao9 ljrnk public-DraftStyleDefault-block-depth0 public-DraftStyleDefault-text-ltr\"><span class=\"vkIF2 public-DraftStyleDefault-ltr\">Los Socios y Asociados quedamos a sus \u00f3rdenes para cualquier duda o comentario sobre el contenido del presente bolet\u00edn.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fb0f9a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fb0f9a7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b6be115\" data-id=\"4b6be115\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c658f98 elementor-widget elementor-widget-eael-creative-button\" data-id=\"1c658f98\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default\" href=\"https:\/\/skatt.us13.list-manage.com\/subscribe?u=3c93d4d6eaaf554a3065d7b83&#038;id=9ef758e7f3\" target=\"_blank\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                                            <span class=\"eael-creative-button-icon-left\"><i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i><\/span>                    \n                    <span class=\"cretive-button-text\">Quiero suscribirme a los Boletines<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En la semana del 18 de noviembre del 2020 el fisco americano (IRS) emiti\u00f3 un comunicado confirmando el acuerdo con el Servicio de Administraci\u00f3n Tributaria<\/p>\n","protected":false},"author":1,"featured_media":8473,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,27],"tags":[55,53,50],"class_list":["post-8472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines","category-precios-de-transferencia","tag-apas","tag-precios-transferencia","tag-sat"],"_links":{"self":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/8472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/comments?post=8472"}],"version-history":[{"count":0,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/8472\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/media\/8473"}],"wp:attachment":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/media?parent=8472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/categories?post=8472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/tags?post=8472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}