Tratado del impuesto sobre la renta

Resource Information

The work Tratado del impuesto sobre la renta represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tratado del impuesto sobre la renta

Creator

• Calvo Nicolau, E

Subject

• corporate income tax
• dividend
• foreign currency gains and losses
• PE
• residence principle of taxation
• tax credit
• income tax

Summary

The book examines the Mexican income tax law. The author explains the main concepts of income tax law, especially regarding the taxation of legal entities. The first volume deals with the following issues : the legal aspects of tax law, general aspects of income tax law in Mexico, description of current legislation, permanent establishment, domicile and tax base. in the volume IIA the author explains concepts such as: income, dividends, interest, exchange and inflationary losses and gains, tax credit, etc