During the first half of fiscal year 2024, the Mexican Tax Administration Service (“SAT”) and the Internal Revenue Service (“IRS”) of the United States of America (U.S.) reviewed issues related to the transfer pricing (TP) methodology, Qualified Maquiladora Approach (“QMA”) or Fast Track Methodology, for Mexican taxpayers that entered into a unilateral transfer pricing agreement (“APA”) with the SAT’s Large Taxpayers Administration.