Resumen

SUAREZ COPPEL, Juan José  y  YEPEZ, Rigoberto Ariel. Nuevo régimen fiscal para Petróleos Mexicanos. El trimestre econ [online]. 2007, vol.74, n.295, pp.745-765.  Epub 20-Nov-2020. ISSN 2448-718X.

A description is presented which contains the factors to be considered in the establishment of a fiscal regime for the oil & gas activity, which assures an adequate exploitation of natural resources. There is a description of the fiscal regime applicable to Pemex until 2005, which also presents the challenges posed by that regime to the company’s financial situation and to marking efficient investment decisions. Subsequently, the new fiscal regime is described, with a focus on the benefits to the company’s project portfolio, since many projects which were not profitable under the previous fiscal regime have become economically profitable under the new regime. Finally, a comparative analysis performed for various countries is presented, in order to evaluate the competitiveness of the new fiscal regime, for both crude and natural gas projects.

Palabras llave : impuestos a hidrocarburos; derechos por explotación de petróleo; régimen fiscal para empresas petroleras; regulación de empresas públicas; Pemex.

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