Mexico's substance-over-form dilemma
Resource Information
The work Mexico's substance-over-form dilemma 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, Continuing Resources.
The Resource
Mexico's substance-over-form dilemma
Resource Information
The work Mexico's substance-over-form dilemma 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, Continuing Resources.
- Label
- Mexico's substance-over-form dilemma
- Language
- eng
- Summary
- 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),
- Geographic coverage
-
- Latin America
- Central America
- Language note
- English
Context
Context of Mexico's substance-over-form dilemmaWork of
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