Implications for maquiladoras of the 2014 Mexican tax reform
Ricardo León-Santacruz and Fernando Lujan of Sánchez-DeVanny Eseverri explain how the Mexican 2014 tax reform limits tax incentives and imposes new administrative burdens on the maquiladora sector, which is made up of wholly owned companies that process or assemble imported materials and parts into finished products for sale to the country of origin or other parts of the world.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: