Resumen

MOUSSALI COLE, David. Is the United States a tax haven?. Bol. Mex. Der. Comp. [online]. 2021, vol.54, n.160, pp.277-303.  Epub 07-Mar-2022. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2021.160.15976.

The 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 (ISR) rate from 35% to 21%. The foregoing results in that, according to article 176 of the Income Tax Law of the United Mexican States, 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 due to its reluctance to enter the OECD CRS and the unequal treatment it gives to countries that collaborate with that country in relation to FATCA is also analyzed.

Palabras llave : income tax; preferential tax regime; tax haven.