Resumen

LANDA FOURNAIS, Luis. Incentives and disincentives for the transfer of profits from Mexico to the United States. The Anáhuac j. [online]. 2018, vol.18, n.1, pp.11-25.  Epub 24-Ene-2022. ISSN 2683-2690.  https://doi.org/10.36105/theanahuacjour.2018v18n1.01.

One of the main components of the recent tax reform approved in the US is a significant reduction in the corporate tax rate. In addition to stimulating the domestic economy and fulfilling a campaign promise made by President Trump, the tax reform is aimed to provide an incentive to shift multinational company profits back to the US from formerly lower tax base jurisdictions around the world, including Mexico. This paper deals with how multinational companies might use transfer mispricing as the main mechanism to shift profits back to the US in outright defiance of Mexican tax laws.

Palabras llave : Mexico; Transfer Pricing; Taxes; M48; H2.