sábado, agosto 23, 2008

Mexico: SAT Has New Powers to Disregard “Simulated” Transactions

New rules that entered into effect on 1 January 2008 allow the Mexican tax administration (SAT) to disregard certain transactions and assess tax on what the SAT determines to be the “real” transaction, so that such transactions result in the “appropriate” tax effect. According to article 213 of the Mexican Income Tax Law (MITL), the tax authorities may conclude that a particular transaction has been fabricated or “simulated” and tax the operation in accordance with the “real” transaction; the scope of the legislation provides that such a determination may be made during the course of a normal audit, for purposes of the preferential tax regime rules, and to determine Mexican-source income. (...)

1 comentário:

Anónimo disse...

top [url=http://www.001casino.com/]001[/url] hinder the latest [url=http://www.casinolasvegass.com/]las vegas casino[/url] manumitted no store perk at the leading [url=http://www.baywatchcasino.com/]casino online