Mexican tax authorities' nonbinding position expands business profits definition by Koen van 't Hek
By: Hek, Koen van't
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Material type: 
ArticlePublisher: 2019Subject(s): COMERCIO | PLUSVALIAS | IMPUESTOS | ACUERDOS COMERCIALES | MEXICO
In:
Tax Notes International v. 93, n. 6, February 11, 2019, p. 643-644Summary: 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.
| 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 |
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| OP 138-Bis/2019/93/6 Tax Notes International | OP 138-Bis/2019/93/6-1 Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs | OP 138-Bis/2019/93/6-2 Extending German nonresident income taxation to disposals of real-property-rich corporations | OP 138-Bis/2019/93/6-3 Mexican tax authorities' nonbinding position expands business profits definition | OP 138-Bis/2019/93/6-4 Brexit and NAFTA demise could jeopardize U.S. treaty benefits | OP 138-Bis/2019/93/6-5 Sofina | OP 138-Bis/2019/93/7 Tax Notes International |
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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