The Resource Taxation of authorized financial instruments under Mexico's 2017 tax repatriation programme

Taxation of authorized financial instruments under Mexico's 2017 tax repatriation programme

Label
Taxation of authorized financial instruments under Mexico's 2017 tax repatriation programme
Title
Taxation of authorized financial instruments under Mexico's 2017 tax repatriation programme
Creator
Subject
Language
  • eng
  • eng
Summary
The economic situation faced in Mexico during the first weeks of 2017 as a result of the US dollar volatility and the increase in fuel prices made it necessary to implement different measures aiming at the development of the country and the protection of the economy. In the tax field, the most important commitment adopted by the federal government was the implementation of a new Tax Repatriation Programme, whereby resident taxpayers and permanent establishments (PEs) are invited to bring into Mexico their untaxed foreign funds through different investment mechanisms that could benefit the nation. This article analyses: - the Mexican tax regime in terms of the preferred authorized investment options under the Tax Repatriation Programme; - the requirements that taxpayers must observe with regard to their investments for the upcoming fiscal years of 2018 and 2019; - the motivations that companies, families and individuals take into account when deciding the migration of their foreign investment portfolios and operative assets to Mexico; and - the expected reactivation of the national economy through this controversial amnesty
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 20 (2018), no. 1 ; 4 p
http://library.link/vocab/creatorName
  • Diaz de Leon Galarza, J
  • Jimenez, J.A
Geographic coverage
  • Central America
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • repatriation
  • tax amnesty
  • foreign investment
  • PE
Label
Taxation of authorized financial instruments under Mexico's 2017 tax repatriation programme
Instantiates
Publication
Note
20180212
Other control number
dfi_2018_01_mx_1.html
Label
Taxation of authorized financial instruments under Mexico's 2017 tax repatriation programme
Publication
Note
20180212
Other control number
dfi_2018_01_mx_1.html

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