Brandt, Eduardo
Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F / by Eduardo Brandt and Susana Jimena Avalos .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine Mexico's undertaxed payment rule ? an effort to meet and surpass the requirements of the OECD's action 2 report ? and identify the main issues and obstacles that taxpayers will face when determining whether the rule applies and disallows a deduction.
ASIMETRÍAS HÍBRIDAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
MEXICO
Avalos, Susana Jimena
Tax Notes International 1048-3306v. 101, n. 13, March 29 2021, p. 1675-1688
Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F / by Eduardo Brandt and Susana Jimena Avalos .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine Mexico's undertaxed payment rule ? an effort to meet and surpass the requirements of the OECD's action 2 report ? and identify the main issues and obstacles that taxpayers will face when determining whether the rule applies and disallows a deduction.
ASIMETRÍAS HÍBRIDAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
MEXICO
Avalos, Susana Jimena
Tax Notes International 1048-3306v. 101, n. 13, March 29 2021, p. 1675-1688