These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 273kb
Mexico's tax-to-GDP ratio in 2019 (16.5%) was below the LAC average (22.9%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 6.5 percentage points and below the OECD average (33.8%).
English, PDF, 366kb
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Mexico increased by 0.3 percentage points from 16.2% in 2018 to 16.5% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Mexico. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.