Tax Reforms to the Maquiladora Regime

Journal
Diaz de Leon Galarza, J.
Mexico
International Transfer Pricing Journal 2014 (Volume 21), No. 3
PriceUSD 45

The author discusses the new rules applicable to maquiladoras pursuant to the 2014 Income Tax Law, the so-called IMMEX Decree and the 2014 Miscellaneous Tax Resolution.