{"title":"美国是避税天堂吗","authors":"David Moussali Cole","doi":"10.22201/IIJ.24487872E.2021.21.15606","DOIUrl":null,"url":null,"abstract":"he Tax Reform of the United States of America that came into force in 2018 has brought several relevant changes, the most important of which is the reduction of the federal corporate income tax rate from 35% to 21%. The foregoing results in that, according to Article 176 of the Income Tax Law of the United Mexican States, is that the United States of America may be considered a preferential tax regime. Likewise, the possibility of the United States being classified as a tax haven is analyzed due to its reluctance to enter into the OECD CRS and due to the unequal treatment it gives to the countries that collaborate with that country in relation to FATCA.","PeriodicalId":41335,"journal":{"name":"Anuario Mexicano de Derecho Internacional","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Son los Estados Unidos un paraíso fiscal\",\"authors\":\"David Moussali Cole\",\"doi\":\"10.22201/IIJ.24487872E.2021.21.15606\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"he Tax Reform of the United States of America that came into force in 2018 has brought several relevant changes, the most important of which is the reduction of the federal corporate income tax rate from 35% to 21%. The foregoing results in that, according to Article 176 of the Income Tax Law of the United Mexican States, is that the United States of America may be considered a preferential tax regime. Likewise, the possibility of the United States being classified as a tax haven is analyzed due to its reluctance to enter into the OECD CRS and due to the unequal treatment it gives to the countries that collaborate with that country in relation to FATCA.\",\"PeriodicalId\":41335,\"journal\":{\"name\":\"Anuario Mexicano de Derecho Internacional\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.1000,\"publicationDate\":\"2021-03-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Anuario Mexicano de Derecho Internacional\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.22201/IIJ.24487872E.2021.21.15606\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Anuario Mexicano de Derecho Internacional","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22201/IIJ.24487872E.2021.21.15606","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Social Sciences","Score":null,"Total":0}
he Tax Reform of the United States of America that came into force in 2018 has brought several relevant changes, the most important of which is the reduction of the federal corporate income tax rate from 35% to 21%. The foregoing results in that, according to Article 176 of the Income Tax Law of the United Mexican States, is that the United States of America may be considered a preferential tax regime. Likewise, the possibility of the United States being classified as a tax haven is analyzed due to its reluctance to enter into the OECD CRS and due to the unequal treatment it gives to the countries that collaborate with that country in relation to FATCA.
期刊介绍：
El Anuario Mexicano de Derecho Internacional (AMDI) surgió en el año 2000, como una publicación del Instituto de Investigaciones Jurídicas de la UNAM. El objetivo del AMDI es buscar la participación activa de juristas dedicados al estudio del Derecho Internacional para que colaboren tanto en lo relativo a la labor editorial como en la publicación de trabajos académicos. Esta apertura la constituye el hecho de que el Comité Editorial está compuesto por personajes de las más diversas instituciones y nacionalidades. Resulta importante mencionar que el AMDI busca mantener la calidad que siempre le ha caracterizado y para ello cuenta con una política de dobles dictámenes anónimos de alto rigor académico, realizados por la cartera de árbitros que constituyen el Consejo Editorial, el Consejo Dictaminador de Colaboraciones y en ocasiones algunos expertos externos. El AMDI suscribe el Código de Ética del IIJ-UNAM. El AMDI es una publicación de acceso abierto. Los idiomas para publicar contribuciones son en: español, inglés, portugués, francés e italiano. Las secciones del AMDI son: doctrina (artículos académicos), comentarios, reseñas, práctica internacional mexicana, jurisprudencia, coyuntura internacional y polémica. El AMDI cuenta con una software antiplagio para el proceso de revisión de las contribuciones recibidas.
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