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The new income tax convention between the United States of America and the united Mexican states.
- Source :
- Tax Notes. Dec 7, 1992, Vol. 57 Issue 11, p1447-1453.
- Publication Year :
- 1992
-
Abstract
- The income tax treaty and protocol between Mexico and the US is comprehensive and important. It includes a 2% Mexican assets tax, definition of permanent establishment as an agency, net income basis elections for real property, permanent establishment income, permanent establishment deductions, past presence for permanent establishments, ship and aircraft leasing, container leasing, dividend taxes, withholding taxes on interest, gains from property or stock sales, charitable deductions and foreign tax credits.
Details
- ISSN :
- 02705494
- Volume :
- 57
- Issue :
- 11
- Database :
- Gale General OneFile
- Journal :
- Tax Notes
- Publication Type :
- Periodical
- Accession number :
- edsgcl.13302073