The Office of the Taxpayers' Advocate (PRODECON) of the Mexican government has published the draft format guidelines for the presentation of the Country-by-Country (CbC) report, Master file, and Local file, as well as a related FAQ document. The announcement of the publication notes that the format guidelines and FAQ have been agreed between the Tax Administration (SAT) and PRODECON and that the final element, the electronic platform for actual submission, is to be released by the SAT during the last week of October. Under Mexico's requirements, which apply from 1 January 2016, a Master file and Local file are required...