On 24 January 2013, the Internal Revenue Service published Resolution NAC-DGERCGC13-00011, which modifies Resolution NAC-DGER2008-0464 on transfer pricing reporting requirements as follows:
| - | Taxpayers must file a schedule of transactions with related parties when the amount of transactions between domestic and/or foreign related parties exceeds in the aggregate USD 3 million in the same fiscal year (previously, applicable… |