A 乐鱼(Leyu)体育官网 report that discusses the decision and implications for taxpayers.
The Ninth Regional Metropolitan Chamber of the Federal Tax Court recently issued a decision regarding application of Mexico鈥檚 general anti-abuse rule (GAAR), which was introduced in 2020 under Article 5-A of the Federal Tax Code.
The main conclusion of the decision is that Article 5-A cannot be applied retroactively. However, a deeper analysis of the decision provides additional insights on how the GAAR applies and its interaction with other anti-abuse tools.
Read a听*听prepared by 乐鱼(Leyu)体育官网 LLP that discusses the decision and its implications for taxpayers.
*Reproduced with permission from听Tax Management International Journal, 6/13/2024. Copyright @ 2024 by Bloomberg Industry Group, Inc. (800-372-1033)听