Abstract

MENDOZA LOPEZ, Doris Teresita. Incorporation of International Tax Law to National Law; the Measures of the Action Plan OECD/G20 To Correct Asymmetries between Fiscal Legislations. Bol. Mex. Der. Comp. [online]. 2017, vol.50, n.149, pp.807-835. ISSN 2448-4873.

The content of the document, in addition to present the sources of the international legal system and the process of reception of these in national systems, exposes the influence of recommendations in tax matters in the fiscal mexican legislation, developed in the framework of the organization for economic co-operation and development; in particular reference, the incorporation of results of the project BEPS in the income tax law and its regulations, as well as in the fiscal code of the federation.

Keywords : sources of international law; reception of international standards; Mexican legislation; actions BEPS; multilateral instrument.

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