L�pez, Leonel Rosiles; Contreras, Celia Cruz C�mez; Ter�n, Cruz Elda Macias; Alcal�, Santiago P�rez
January 2011
Revista Internacional Administraci�n & Finanzas (RIAF);2011, Vol. 4 Issue 1, p31
Academic Journal
This research provides a review of the existing Mexican Tax Law, specifically income tax,"Impuesto Empresarial a Tasa Unica" and Value added Tax, that affects common property. The objective of this study is to assist individuals and businesses to understand the tax implication of existing Mexico fiscal law. Scenarios are provided to illustrate the tax implication when an individual has common property. Recommendations to taxpayers are provided and insights about future tax changes are discussed.


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