At that time, it was understood that the Mexican tax authority ( Servicio de Administración Tributaria, or SAT) and the Internal Revenue Service (IRS) agreed on arm’s length benchmarks for different industries, therefore providing tax certainty and an acceptable level of taxable income for taxpayers through the APA option.

Larudee, Mehrene. "Causes of Growth and Decline in Mexico's Apparel Sector." International Review of Applied Economics, Vol 21, September 2007. pp539-559. Duppy White is a vibrant celebration of Jamaica and its influence on the world. Produced and co-founded with musical pioneer and British rapper Kano (from East Ham, London), this is a rum five years in the making, with flavours of mango, pimento and fresh thyme – a 100-per-cent Jamaican flavour.Sklair, Leslie (2011). Assembling for Development: The Maquila Industry in Mexico and the United States. Taylor & Francis. Zymurgorium (an amalgamation of ‘zymurgy’, meaning the study of scientific brewing, and ‘emporium’) was first set up by Aaron Darke in 2013, in his mum and dad’s garden shed. With new premises and joined by his brother Callum, the pair started to create novel and never-seen-before spirits.

Article 181 of the Mexican Income Tax Law (MITL) states that for a company to be considered a maquila, it has to demonstrate that the foreign-based entity does not constitute a permanent establishment in Mexico. Therefore, Mexico must have a double taxation treaty with the country in which the other company resides (mostly companies resident in the United States) and there must be compliance with the transfer pricing provisions set forth for maquila companies. The amendment eliminated the option for maquila companies in Mexico to prepare a transfer pricing report supporting the taxable profit based on the transfer pricing provisions set forth in the MITL, and limited the compliance of the maquila transaction to one of the following: Carrillo, Jorge; Zárate, Robert (2009). "The Evolution of Maquiladora Best Practices: 1965-2008". Journal of Business Ethics. 88: 335–348. doi: 10.1007/s10551-009-0285-8. JSTOR 27749708. S2CID 154821506.

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Flexible Products & Services:Foreign companies setting up maquiladoras in Mexico have no limit on the types of items that can be manufactured, with the only caveat being the production of handguns and other firearms. In this instance, the foreign company must obtain a permit from Mexico's Secretary of Defense before operations begin. Additionally, if products involve the use of radioactive or nuclear components, the Mexican Nuclear Regulatory Agency must be notified in advance. A manufacturing permit is granted upon inspection and approval. Harvard Business School Case Study No. 9-705-037, rev. February 2, 2007 (Boston, MA: HBS Publishing, 2005), p. 6. "The devaluation of the peso in 1994, which overnight reduced all peso-denominated manufacturing costs including energy and labor, improving the profitability of the maquiladoras, explains the growth spurt more than the changes in duties that were the result of NAFTA. US tariffs were already low, and Mexican duties were already not charged to maquiladoras." The end result is a distinctive flavour profile due to the unique collaboration of liquid and a generous blend of 60% grain to 40% malt/pot still split.