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Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico

Author

Listed:
  • Leonel Rosiles Lopez
  • Celia Cruz Camez Contreras
  • Cruz Elda Macias Teran
  • Santiago Perez Alcala

Abstract

This research provides a review of the existing Mexican Tax Law, specifically income tax, Impuesto Empresarial a Tasa Unica and Value added Tax, that affects common property. The objective of this study is to assist individuals and businesses to understand the tax implication of existing Mexico fiscal law. Scenarios are provided to illustrate the tax implication when an individual has common property. Recommendations to taxpayers are provided and insights about future tax changes are discussed.

Suggested Citation

  • Leonel Rosiles Lopez & Celia Cruz Camez Contreras & Cruz Elda Macias Teran & Santiago Perez Alcala, 2011. "Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 4(1), pages 31-46.
    • Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:31-46
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    More about this item

    Keywords

    : tax law; common property; tax benefits; tax burden; income tax; federal and state tax;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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