Mexican tax authorities' nonbinding position expands business profits definition by Koen van 't Hek
By: Hek, Koen van't
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 138-Bis/2019/93/6-3 (Browse shelf) | Available | OP 138-Bis/2019/93/6-3 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses a nonbinding position published by Mexican tax authorities in November 2018 that attempts to revoke a provision in Mexican law limiting the definition of "business profits" when applying Mexican tax treaties.
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