Section B – Historical Precedents – USMBA

THE US-MEXICO BAR ASSOCIATION

May 17, 2020 – INCOME TAX.- GENERAL RULES OF SALES COST. Read More

April 1, 2020 – (INCOTERMS) INTERNATIONAL COMERCE TERMS.- ITS CONCEPT FOR THE APPLICATION OF COUNTERVAILING DUTIES. Read More

March 28, 2020 – INCOTERM “FOB”, ITS CONCEPT AND APLICATION FOR THE CALCULATION OF THE GENERAL IMPORT TAX. Read More

March 26, 2020 – DONATIONS. THOSE MADE BY RELIGOUS ASSOCITATIONS GENERATE THE SAME LEGAL EFFECTS FROM SAID ACTS OR ACTIVITIES, THEREFORE THEY NEED TO PAY THE VALUE ADDED TAX USING THE 16% AND 11% RATES. Read More

March 18, 2020 – BANK COMMISSION. STRICTLY INDISPENSABLE EXPENSES FOR THE PURPOSE OF THE TAXPAYER’S ACTIVITY. Read More

March 13, 2020 – RESIDENCE ABROAD. ELEMENTS TO PROVE IT AND BEING A BENEFICIARY OF AN INTERNATIONAL TREATY TO AVOID DOUBLE TAXATION. Read More

March 4, 2020 – INCOME TAX LAW. IN ORDER FOR THE DEDUCTION FOR ACCRUED INTEREST TO BE APPLICABLE, THE PAYMENTS THAT PRODUCED IT MUST BE PROVEN. Read More

March 3, 2020 – ORIGINAL INVESTMENT PRICE. TO DETERMINE THE TAX BASE FROM SAID AMOUNT IT IS VALID TO CONSIDER THE PRICE PAID FOR THE ADQUISITION OF THE PROPERTY STATED IN A DEED BECAUSE OF A PURCHASE AGREEMENT. Read More

March 2, 2020 – MINUTES ASSOCIATED WITH CONSULAR ACTIONS ABROAD. WHEN RECORDED THE MEXICO’S CONSUL MUST ASCERTAIN THAT THE DILIGENCES WERE MADE WITH THE LEGAL REPRESENTATIVE OF THE LEGAL PERSONS. Read More

March 1, 2020 – NOT SUITABLE PROFF TO DEMONSTRATE THE TAX DOMICILE OF THE PLAINTIFF AS OF THE DATE OF THE PRESENTATION OF THE CLAIM. ITS CONSTITUTED BY THE REPORT THAT CONTAINS ONLY THE NAME OF THE PLAINTIFF, ITS FEDERAL TAXPAYER REGISTRY AND ITS TAX DOMICILE, ISSUED BY A COMPETENT AUTHORITY OF THE TAX ADMINISTRATION SERVICE BY EXPRESS REQUEST OF AN AUTHORITY OF THE INSTITUTE FOR SECURITY AND SOCIAL SERVICES FOR STATE WORKERS. Read More