Hek, Koen van't
Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2 / by Koen van't Hek .-- , 2020
Resumen.
In this article, the author examines the recently introduced undertaxed payment rule provision in the Mexican Income Tax Law in light of the OECD' s base erosion and profit-shifting project and the new unified approach.
COMERCIO ELECTRONICO
ECONOMÍA DIGITAL
IMPUESTOS
SEGUNDO PILAR (OCDE)
MEXICO
Tax Notes International 1048-3306v. 98, n. 7, May 18, 2020, p. 821-824
Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2 / by Koen van't Hek .-- , 2020
Resumen.
In this article, the author examines the recently introduced undertaxed payment rule provision in the Mexican Income Tax Law in light of the OECD' s base erosion and profit-shifting project and the new unified approach.
COMERCIO ELECTRONICO
ECONOMÍA DIGITAL
IMPUESTOS
SEGUNDO PILAR (OCDE)
MEXICO
Tax Notes International 1048-3306v. 98, n. 7, May 18, 2020, p. 821-824