SciELO - Scientific Electronic Library Online

vol.21 número1Liderazgo y resiliencia organizacional en un escenario catastrófico: estudio empírico índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados




Links relacionados

  • No hay artículos similaresSimilares en SciELO


The Anáhuac journal

versión On-line ISSN 2683-2690versión impresa ISSN 1405-8448


LANDA FOURNAIS, Luis Enrique. Building the arm’s length interest rate in the absence of comparable transactions. The Anáhuac j. [online]. 2021, vol.21, n.1, pp.12-39.  Epub 06-Dic-2021. ISSN 2683-2690.

The «arm’s length principle» is the international standard for determining transfer prices for tax purposes agreed to by the OECD member countries. One of the main issues in the auditing processes regarding this matter is to determine whether the interest rates agreed in loan transactions between related parties comply with this principle. For this, the Mexican Income Tax Law (LISR, 2013/2020) requires the taxpayer to present evidence of a loan contract between independent parties with an interest rate that could be comparable. This requirement proves to be onerous for compliance purposes since most of these contracts are private in nature, precluding them as part of the sample of comparable transactions. In the absence of a contract between independent parties, this article presents an option to build an arm’s length interest rate from an economic model, which results from a balance between compliance with the LISR (2013/2020) combined with the proposed recommendations in the Transfer Pricing Guidance on Financial Transactions report (OECD, 2020).

Palabras llave : Mexico; transfer prices; multinationals; taxes; audits; M48; H2.

        · resumen en Español     · texto en Español     · Español ( pdf )