Incentives and disincentives for the transfer of profits from Mexico to the United States

Luis Landa ()
Additional contact information
Luis Landa: Universidad Anáhuac México

The Anahuac Journal, 2018, vol. 18, issue 1, 11-25

Abstract: 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.

Keywords: Mexico; Transfer Pricing; Taxes. (search for similar items in EconPapers)
JEL-codes: H2 M48 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://revistas.anahuac.mx/the_anahuac_journal/article/view/93/28 (application/pdf)
http://revistas.anahuac.mx/the_anahuac_journal/article/view/93/47 (application/xml)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:amj:journl:v:18:y:2018:i:1:p:11-25

DOI: 10.36105/theanahuacjour.2018v18n1.01

Access Statistics for this article

The Anahuac Journal is currently edited by Jaime Humberto Beltran Godoy

More articles in The Anahuac Journal from Business and Economics School. Anahuac University (Mexico). Contact information at EDIRC.
Bibliographic data for series maintained by Adriana Sanchez Escalante ().