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February 22, 2021

Thursday, 25 February 2021| BorderCrossings . . . US–Mexico transfer pricing controversy update (1 pm ET)

A special event co-sponsored by EY and Consejo Nacional de la Industria Maquiladora y Manufacturera de Exportación (INDEX)

The integration of the US and Mexican economies under the North American Free Trade Agreement (NAFTA) has made transfer pricing controversy and dispute resolution a significant issue. Multinationals operating in Mexico, even those under the maquiladora regime, face transfer pricing uncertainty. With the outbreak of COVID-19, the uncertainty and significance of transfer pricing issues have only increased.

Please join panelists from EY, INDEX and the IRS as they discuss a recent agreement between the US and Mexico on arm’s-length remuneration under a Qualified Maquiladora Approach. Other topics to be covered include:

  • Maquiladora regime
  • COVID impact on maquiladoras and intercompany transactions
  • US–Mexico competent authority
    • Advance Pricing Agreements
    • Mutual Agreement Procedures (MAPs)
    • Timing
    • Access to MAP

We hope you join us and our distinguished guests for this important webcast.

Date: Thursday, 25 February 2021

Time: 1:00–2:15 p.m. EST New York/Toronto; 12:00–1:15 p.m. CST Houston/Mexico City; 10:00–11:15 a.m. PST Los Angeles/Vancouver

Registration: Register for this event.


  • Óscar Mata, Head of Tax Working Group, INDEX

  • John C. C. Hughes, Director, Advance Pricing and Mutual Agreement Program, IRS

  • Enrique Gonzalez Cruz, Partner, International Tax and Transaction Services – Transfer Pricing, Ernst & Young LLP

  • Thomas Ralph, Managing Director, International Tax and Transaction Services – Transfer Pricing, Ernst & Young LLP


  • Mike McDonald, Managing Director, International Tax and Transaction Services – Transfer Pricing, Ernst & Young LLP

CPE credit offered: 1.4. Recommended field of study: Taxes. Learning objective: Understand the significant recent US-Mexico transfer pricing and dispute resolution developments and issues impacting multinational businesses. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

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