New transfer pricing methodology for maquiladoras

Journal
Erreguerena Albaitero, J.M.; Martinez Borja, M.A.
International Transfer Pricing Journal 2002 (Volume 9), No. 1
PriceUSD 45

After giving a definition of the word maquila (which is neither a typical legal institution nor regulated by Mexican law), the authors discuss what constitutes the export maquila industry and analyse the transfer pricing methodology for maquiladoras.