The Resource New guidelines for the taxation of maquiladora operations

New guidelines for the taxation of maquiladora operations

Label
New guidelines for the taxation of maquiladora operations
Title
New guidelines for the taxation of maquiladora operations
Creator
Subject
Language
eng
Summary
On 30 October 1999, the Mexican and US tax authorities jointly announced new rules for participants in the maquiladora program which are expected to be in force between 1 January 2000 and 31 December 2002. Under these rules, maquiladora operations do not constitute a permanent establishment of a US company in Mexico and are considered to comply with transfer pricing rules if they elect under the new safe harbor test or negotiate a modified APA. Comments based on the press release of the Ministry of Finance and the rules published in the Miscellaneous Resolution of 28 December 1999
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 7 (2000),
http://library.link/vocab/creatorName
Rendón, R
Language note
English
http://library.link/vocab/subjectName
  • maquiladora
  • tax treaty
  • contract manufacturing
Label
New guidelines for the taxation of maquiladora operations
Instantiates
Publication
Label
New guidelines for the taxation of maquiladora operations
Publication

Library Locations

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