Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F by Eduardo Brandt and Susana Jimena Avalos
By: Brandt, Eduardo
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Contributor(s): Avalos, Susana Jimena.
Material type: 
ArticlePublisher: 2021Subject(s): ASIMETRÍAS HÍBRIDAS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | PREVENCIÓN | PROGRAMAS | APLICACION | MEXICO
In:
Tax Notes International v. 101, n. 13, March 29 2021, p. 1675-1688Summary: 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.
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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.
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