Blog Luis Abarca Ramírez

In Mexico's private equity landscape, thin capitalization rules under Article 28, Section XXVIII of the Income Tax Law impose a 3:1 debt-to-equity ratio for related-party debt and a 30% tax EBITDA cap on net interest deductibility.

The interquartile range (IQR) is a quite interesting topic in descriptive statistics and a critical tool in transfer pricing, though not explicitly mandated by the OECD Transfer Pricing Guidelines. Instead, its application is defined by individual jurisdictions. Most countries with transfer...