OrbitaxMaquiladora
|Approved Changes|Mexico
activities – permanent establishment exemption clarified
On 28 March 2007, the 14th Regulation modifying the 2006 Fiscal Miscellaneous Regulations was published in the Official Gazette. The Regulation mainly clarifies Art. 4-A of the Income Tax Law Regulations on the permanent establishment exemption in respect of the maquiladora industry.
Mexico has adop…
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