This content is from: United States

US announces temporary decision on new Mexican tax

The US tax authorities said on December 10 that while they continue to study whether the Impuesto Empresarial A Tasa Única (IETU), Mexico's new flat business tax, is a creditable income tax, they would not object to a taxpayer's view that the IETU is eligible for a credit under Article 24(1) of the US-Mexico income tax treaty

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