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 |