Mexico's GAAR will the bullied become the bully? by Eugenio Grageda
By: Grageda, Eugenio
.
Material type: 
ArticlePublisher: 2021Subject(s): EVASION FISCAL | FRAUDE FISCAL | PREVENCIÓN | SISTEMA FISCAL | REFORMA | MEXICO
In:
Tax Notes International v. 101, n. 5, February 1 2021, p. 601-608Summary: In this article, the author questions whether Mexico's new general antiavoidance rule will strengthen its tax system, noting that problems arising from its enactment could actually weaken trust in the system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/5-6 (Browse shelf) | Available | OP 138-B/2021/101/5-6 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-B/2021/101/5-3 Transfer pricing rules under EU law and the CJEU's decision in Impresa Pizzarotti | OP 138-B/2021/101/5-4 The baby and the bathwater | OP 138-B/2021/101/5-5 Formula-based transfer pricing | OP 138-B/2021/101/5-6 Mexico's GAAR | OP 138-B/2021/101/6-1 Using safe harbors to simplify the application of the arm's-length principle | OP 138-B/2021/101/6-2 Repeal of the limitation on downward attribution | OP 138-B/2021/101/6-3 Transfer pricing benchmark |
Disponible también en formato electrónico.
Resumen.
In this article, the author questions whether Mexico's new general antiavoidance rule will strengthen its tax system, noting that problems arising from its enactment could actually weaken trust in the system.
Click on an image to view it in the image viewer
There are no comments for this item.