The Resource Mexican court rules on deductibility of pro rata expenses

Mexican court rules on deductibility of pro rata expenses

Label
Mexican court rules on deductibility of pro rata expenses
Title
Mexican court rules on deductibility of pro rata expenses
Creator
Subject
Language
  • eng
  • eng
Summary
This article explains a case in which a Mexican court, overturning a lower court's ruling, held that expenses charged pro rata by a non-resident are not deductible for Mexican income tax purposes and that this rule does not violate the non-discrimination clause of the Mexico-U.S. income tax treaty
Citation source
In: Tax notes international. - Falls Church. - Vol. 68 (2012),
http://library.link/vocab/creatorName
  • Grosselin, T
  • Chacón, S
  • Hek, K. van 't
Language note
English
http://library.link/vocab/subjectName
  • case law
  • expenses
  • deductions
  • tax treaty
Label
Mexican court rules on deductibility of pro rata expenses
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/T/TNI/vol.68/11_1051-1052.zip
Publication
Note
20130128

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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