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Articles 1 - 7 of 7
Full-Text Articles in Law
History Of Mexico’S Tax Regime: A Haphazard Journey., Nicolás José Muñiz
History Of Mexico’S Tax Regime: A Haphazard Journey., Nicolás José Muñiz
University of Miami Inter-American Law Review
Mexico’s tax regime can best be described as haphazard and uncoordinated, as indirect levies were often assessed to satisfy short-term needs, irrespective of the economic capacity to pay of the local population. When compared to other members of the OECD, Mexico reports a relatively low tax-to-GDP ratio. This may be attributable to the vast presence of small to medium size companies conducting business in the informal market, the comparatively minor percentage of individuals and companies that regularly pay tax, and proliferation of tax benefits historically enjoyed by the wealthy.
This Article covers the more salient features of Mexican tax legislation …
United States Policy And The Taxation Of International Intangible Income, Stanley I. Langbein
United States Policy And The Taxation Of International Intangible Income, Stanley I. Langbein
University of Miami Inter-American Law Review
No abstract provided.
U.S. Tax Laws And Capital Flight From Latin America, Charles E. Mclure
U.S. Tax Laws And Capital Flight From Latin America, Charles E. Mclure
University of Miami Inter-American Law Review
No abstract provided.
The United States Treaty With The United Kingdom Concerning The Cayman Islands And The Mutual Legal Assistance In Criminal Matters: The End Of Another Tax Haven, Ilene Katz Kobert, Jonathan D. Yellin
The United States Treaty With The United Kingdom Concerning The Cayman Islands And The Mutual Legal Assistance In Criminal Matters: The End Of Another Tax Haven, Ilene Katz Kobert, Jonathan D. Yellin
University of Miami Inter-American Law Review
No abstract provided.
Garzon V. United States: A Venue Gap Is Closed For Nonresident Aliens Under Internal Revenue Code Section 7429, Eileen Breier
Garzon V. United States: A Venue Gap Is Closed For Nonresident Aliens Under Internal Revenue Code Section 7429, Eileen Breier
University of Miami Inter-American Law Review
No abstract provided.
International Tax Evasion And Tax Fraud: Typical Schemes And The Legal Issues Raised By Their Detection And Prosecution, Hugh Spall
University of Miami Inter-American Law Review
No abstract provided.
Foreign Illegality: No Absolute Bar To Enforcement Of Internal Revenue Service Summons, Carol S. Goldstein
Foreign Illegality: No Absolute Bar To Enforcement Of Internal Revenue Service Summons, Carol S. Goldstein
University of Miami Inter-American Law Review
No abstract provided.