| 000 | 01311nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c143996 _d143996 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220915182020.0 | ||
| 007 | ta | ||
| 008 | 210505t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBrandt, Eduardo _960378 |
|
| 245 |
_aMexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F _c by Eduardo Brandt and Susana Jimena Avalos |
||
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_968772 _aASIMETRÍAS HÍBRIDAS |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_947495 _aMEXICO |
|
| 700 | 1 |
_968910 _aAvalos, Susana Jimena |
|
| 773 | 0 |
_9164806 _oOP 138-Bis/2021/101/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 13, March 29 2021, p. 1675-1688 |
|
| 942 | _cART | ||