Mexico - Deductibility of Pro Rata Expenses for Services Included from Abroad
- M. Milewska; F. Lorenzo; F. Barrett
- International Transfer Pricing Journal, 2011 (Volume 18), No 6
- 17 October 2011
The authors consider the deductibility in Mexico of pro rata expenses allocated from abroad, specifically in light of a recent court ruling on the constitutionality of legal provisions denying a deduction for such expenses.