美国是避税天堂吗

IF 0.1 Q4 Social Sciences

Anuario Mexicano de Derecho Internacional Pub Date : 2021-03-24 DOI:10.22201/IIJ.24487872E.2021.21.15606

David Moussali Cole

{"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}

引用次数: 0

摘要

2018年生效的美利坚合众国税收改革带来了几项相关变化，其中最重要的是将联邦企业所得税税率从35%降至21%。上述结果是，根据《墨西哥合众国所得税法》第176条，美利坚合众国可被视为优惠税收制度。同样，分析了美国被归类为避税天堂的可能性，原因是美国不愿加入经合组织CRS，并且在FATCA方面给予与该国合作的国家不平等待遇。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Son los Estados Unidos un paraíso fiscal

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.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Anuario Mexicano de Derecho Internacional LAW-

CiteScore

0.20

自引率

0.00%

发文量

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.