The Resource Mexico's substance-over-form dilemma

Mexico's substance-over-form dilemma

Mexico's substance-over-form dilemma
Mexico's substance-over-form dilemma
  • eng
  • eng
The substance-over-form doctrine embodied in article 213, paragraphs 19-22 of the Mexican Income Tax Law is generally used by the Mexican tax authorities as a practical tool to prevent erosion of the tax base. Over the course of 2011, however, the tax authorities appear to have become more inclined to use the doctrine to strengthen their audit and assessment powers, thus going beyond the legislative intent of the provision and no longer confining their application of the doctrine to transactions involving tax havens and transactions with foreign related parties
Citation source
In: Tax management international journal. - Arlington. - Vol. 41 (2012),
  • González Orta, R
  • Martínez D'Meza, M
  • Vega, H
Geographic coverage
  • Latin America
  • Central America
Language note
  • corporate income tax
  • substance over form

Library Locations

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