{"id":2470,"date":"2026-03-17T13:06:37","date_gmt":"2026-03-17T19:06:37","guid":{"rendered":"https:\/\/isas.mx\/?p=2470"},"modified":"2026-03-20T12:38:13","modified_gmt":"2026-03-20T18:38:13","slug":"nearshoring-entre-mexico-y-estados-unidos","status":"publish","type":"post","link":"http:\/\/isas.mx\/en\/uncategorized\/nearshoring-entre-mexico-y-estados-unidos\/","title":{"rendered":"Nearshoring entre M\u00e9xico y Estados Unidos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2470\" class=\"elementor elementor-2470\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae259a8 e-flex e-con-boxed e-con e-parent\" data-id=\"ae259a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17240b0 elementor-widget elementor-widget-text-editor\" data-id=\"17240b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-2279 size-full\" src=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10.png\" alt=\"\" width=\"2000\" height=\"600\" srcset=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10.png 2000w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10-300x90.png 300w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10-1024x307.png 1024w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10-768x230.png 768w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10-1536x461.png 1536w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/10-18x5.png 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cc4971 e-flex e-con-boxed e-con e-parent\" data-id=\"5cc4971\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c114a6 elementor-widget elementor-widget-heading\" data-id=\"9c114a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Nearshoring entre M\u00e9xico y Estados Unidos: implicaciones fiscales y de precios de transferencia<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b628735 elementor-widget elementor-widget-html\" data-id=\"b628735\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- BLOQUE AUTOR -->\n<div style=\"  display:flex;  align-items:center;  gap:20px;  margin:40px 0;  max-width:700px;  font-family:'Avenir', 'Montserrat', Arial, sans-serif;\">\n\n  <!-- Texto autor -->\n  <div>\n    <p style=\"      margin:0;      font-size:16px;      color:#43464A;      line-height:1.5;    \">\n      <strong>Por: Alejandro Is\u00e1s Morales <\/strong><br>\n      <span style=\"font-weight:600;\">\n             Socio Director de IS\u00c1S Transfer Pricing\n      <\/span>\n    <\/p>\n      <\/div>\n\n  <!-- Foto autor -->\n  <div>\n    <img decoding=\"async\"\n src=\"http:\/\/isas.mx\/wp-content\/uploads\/2025\/11\/AI-1.jpg\"\n    alt=\"Alejandro Is\u00e1s Morales\"\n      style=\"        width:88px;        height:88px;        object-fit:cover;        border-radius:50%;        display:block;      \">\n  <\/div>\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9fef1e0 e-flex e-con-boxed e-con e-parent\" data-id=\"9fef1e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa6f36d elementor-widget elementor-widget-text-editor\" data-id=\"fa6f36d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La relocalizaci\u00f3n de cadenas de suministro hacia Am\u00e9rica del Norte ha transformado el panorama econ\u00f3mico regional. Factores como las disrupciones log\u00edsticas globales, las tensiones comerciales internacionales y la necesidad de fortalecer la resiliencia operativa han impulsado a muchas empresas a trasladar parte de sus operaciones productivas a ubicaciones m\u00e1s cercanas a sus mercados finales.<\/p><p data-start=\"11382\" data-end=\"11558\">En este contexto, M\u00e9xico se ha consolidado como uno de los destinos m\u00e1s atractivos para la implementaci\u00f3n de <em><span style=\"text-decoration: underline;\">estrategias de nearshoring<\/span><\/em> dirigidas al mercado estadounidense.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5713e7c elementor-widget elementor-widget-text-editor\" data-id=\"5713e7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #00ccff;\">EL CAMBIO EN LAS CADENAS DE SUMINISTRO GLOBALES<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d4ae0a elementor-widget elementor-widget-text-editor\" data-id=\"9d4ae0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Durante d\u00e9cadas, gran parte de la producci\u00f3n industrial global se concentr\u00f3 en Asia. Sin embargo, diversos eventos recientes han evidenciado los riesgos asociados a cadenas de suministro excesivamente largas y complejas.<\/p><p data-start=\"11840\" data-end=\"11997\">Como resultado, muchas empresas han optado por fortalecer sus operaciones regionales mediante la relocalizaci\u00f3n de procesos productivos en Am\u00e9rica del Norte.<\/p><p data-start=\"11999\" data-end=\"12142\">La proximidad geogr\u00e1fica, los acuerdos comerciales y la capacidad manufacturera de M\u00e9xico han sido factores clave para impulsar esta tendencia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3045724 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3045724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-203c258 elementor-widget elementor-widget-text-editor\" data-id=\"203c258\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><img decoding=\"async\" class=\"aligncenter wp-image-2280 size-full\" src=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11.png\" alt=\"\" width=\"2000\" height=\"600\" srcset=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11.png 2000w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11-300x90.png 300w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11-1024x307.png 1024w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11-768x230.png 768w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11-1536x461.png 1536w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/11-18x5.png 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42e2b89 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"42e2b89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-076e4d4 e-flex e-con-boxed e-con e-parent\" data-id=\"076e4d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a443b71 elementor-widget elementor-widget-text-editor\" data-id=\"a443b71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #00ccff;\">CAMBIOS OPERATIVOS DENTRO DE LOS GRUPOS MULTINACIONALES<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb2502 elementor-widget elementor-widget-text-editor\" data-id=\"3cb2502\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Los procesos de nearshoring suelen implicar modificaciones importantes en la estructura operativa de los grupos multinacionales.<\/p><p data-start=\"12340\" data-end=\"12384\">Entre los cambios m\u00e1s comunes se encuentran:<\/p><ul data-start=\"12386\" data-end=\"12575\"><li data-start=\"12386\" data-end=\"12427\"><p data-start=\"12388\" data-end=\"12427\">Redistribuci\u00f3n de funciones y riesgos<\/p><\/li><li data-start=\"12428\" data-end=\"12468\"><p data-start=\"12430\" data-end=\"12468\">Transferencia de activos productivos<\/p><\/li><li data-start=\"12469\" data-end=\"12512\"><p data-start=\"12471\" data-end=\"12512\">Reorganizaci\u00f3n de cadenas de suministro<\/p><\/li><li data-start=\"12513\" data-end=\"12575\"><p data-start=\"12515\" data-end=\"12575\">Ajustes en los m\u00e1rgenes operativos entre entidades del grupo<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34de25a elementor-widget elementor-widget-text-editor\" data-id=\"34de25a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #00ccff;\">IMPLICACIONES DESDE LA PERSPECTIVA DE PRECIOS DE TRANSFERENCIA<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2365827 elementor-widget elementor-widget-text-editor\" data-id=\"2365827\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Estos cambios estructurales requieren un an\u00e1lisis cuidadoso desde la perspectiva de precios de transferencia, ya que pueden modificar la forma en que se asignan las utilidades dentro del grupo.<\/p><p data-start=\"12845\" data-end=\"13059\">Asegurar que la asignaci\u00f3n de beneficios refleje la generaci\u00f3n real de valor dentro de la organizaci\u00f3n resulta fundamental para cumplir con las regulaciones fiscales internacionales y evitar contingencias fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f001147 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f001147\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b309af e-flex e-con-boxed e-con e-parent\" data-id=\"7b309af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17ad61e elementor-widget elementor-widget-html\" data-id=\"17ad61e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t     <!-- ========================================= -->\n<!-- S\u00cdGUENOS EN REDES (SIN WEBSITE) -->\n<!-- ========================================= -->\n<tr>\n  <td style=\"padding:28px 10px 10px; text-align:center;\">\n    <!-- ICONOS -->\n    <table align=\"center\" width=\"100%\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width:260px; margin:0 auto;\">\n      <tr>\n\n        <!-- LINKEDIN -->\n        <td align=\"center\" style=\"padding:0 20px;\">\n          <a href=\"https:\/\/www.linkedin.com\/company\/isas-transfer-pricing\/\" target=\"_blank\" style=\"text-decoration:none;\">\n            <img decoding=\"async\" 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<\/td>\n<\/tr>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Nearshoring entre M\u00e9xico y Estados Unidos: implicaciones fiscales y de precios de transferencia Por: Alejandro Is\u00e1s Morales Socio Director de IS\u00c1S Transfer Pricing La relocalizaci\u00f3n de cadenas de suministro hacia Am\u00e9rica del Norte ha transformado el panorama econ\u00f3mico regional. Factores como las disrupciones log\u00edsticas globales, las tensiones comerciales internacionales y la necesidad de fortalecer la [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2472,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/2470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/comments?post=2470"}],"version-history":[{"count":11,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/2470\/revisions"}],"predecessor-version":[{"id":2526,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/2470\/revisions\/2526"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/media\/2472"}],"wp:attachment":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/media?parent=2470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/categories?post=2470"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/tags?post=2470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}