Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2 by Koen van't Hek
By: Hek, Koen van't
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Material type: 
ArticlePublisher: 2020Subject(s): COMERCIO ELECTRONICO | ECONOMÍA DIGITAL | IMPUESTOS | SEGUNDO PILAR (OCDE) | MEXICO
In:
Tax Notes International v. 98, n. 7, May 18, 2020, p. 821-824Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-B/2020/98/7-4 (Browse shelf) | Available | OP 138-B/2020/98/7-4 |
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| OP 138-B/2020/98/7-1 A silver linings guidebook | OP 138-B/2020/98/7-2 Taxation of cross-border services | OP 138-B/2020/98/7-3 Most favored nation clauses in India's tax treaties | OP 138-B/2020/98/7-4 Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2 | OP 138-B/2020/98/8-1 Driving to certainty under Pillar 1 | OP 138-B/2020/98/8-2 A proposal for taxing cryptocurrency in the midst of the COVID-19 pandemic | OP 138-B/2020/98/8-3 A proposal for a digital permanent establishment in Afghanistan |
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.
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