000 01124nab a2200265 c 4500
003 ES-MaIEF
005 20190325105239.0
007 ta
008 190325t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _962620
_aHek, Koen van't
245 _aMexican tax authorities' nonbinding position expands business profits definition
_c by Koen van 't Hek
260 _c2019
500 _aDisponible también en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn 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.
650 4 _938116
_aCOMERCIO
650 4 _943197
_aPLUSVALIAS
650 4 _947460
_aIMPUESTOS
650 4 _96729
_aACUERDOS COMERCIALES
650 4 _aMEXICO
_942888
773 0 _9159616
_oOP 138-Bis/2019/93/6
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 93, n. 6, February 11, 2019, p. 643-644
942 _cART
999 _c140191
_d140191