{"id":6893,"date":"2022-03-24T16:58:19","date_gmt":"2022-03-24T16:58:19","guid":{"rendered":"https:\/\/krestonbsg.com.mx\/?p=6893"},"modified":"2022-03-24T17:02:49","modified_gmt":"2022-03-24T17:02:49","slug":"maquiladoras-apa","status":"publish","type":"post","link":"https:\/\/krestonbsg.com.mx\/blog-5\/maquiladoras-apa\/","title":{"rendered":"Maquiladoras APA"},"content":{"rendered":"<p>El pasado 12 de noviembre, la Secretar\u00eda de Hacienda y Cr\u00e9dito P\u00fablico reform\u00f3 la Ley del Impuesto Sobre la Renta, espec\u00edficamente el art\u00edculo 182 donde elimina la posibilidad de que las maquiladoras obtengan por parte de la autoridad fiscal un Acuerdo Anticipado de Precios de Transferencia (APA, por sus siglas en ingl\u00e9s) el cual serv\u00eda para confirmar que cumplen con sus obligaciones en esta materia, dejando al \u201cSafe Harbor\u201d como el \u00fanico mecanismo v\u00e1lido.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pasado 12 de noviembre, la Secretar\u00eda de Hacienda y Cr\u00e9dito P\u00fablico reform\u00f3 la Ley del Impuesto Sobre la Renta, espec\u00edficamente el art\u00edculo 182 donde elimina la posibilidad de que las maquiladoras obtengan por parte de la autoridad fiscal un Acuerdo Anticipado de Precios de Transferencia (APA, por sus siglas en ingl\u00e9s) el cual serv\u00eda<\/p>\n","protected":false},"author":2,"featured_media":6339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2,26],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Las maquiladoras y los Acuerdos Anticipados de Precios de Transferencia<\/title>\n<meta name=\"description\" content=\"A trav\u00e9s de este esquema, la maquiladora evita que su parte relacionada residente en el extranjero tenga un establecimiento permanente en el pa\u00eds.\" \/>\n<meta name=\"robots\" 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