Mexico - Tax Reforms to the Maquiladora Regime
- J. Diaz de Leon Galarza
- International Transfer Pricing Journal, 2014 (Volume 21), No 3
- 15 May 2014
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.