Resumen

MOUSSALI COLE, David. Are the United States a Tax Heaven?. Anu. Mex. Der. Inter [online]. 2021, vol.21, pp.665-701.  Epub 21-Ene-2022. ISSN 1870-4654.  https://doi.org/10.22201/iij.24487872e.2021.21.15606.

The Tax Reform of the United States of America that came into force in 2018 has brought several relevant changes, the most important of which is the reduction of the federal corporate income tax rate from 35% to 21%. The foregoing results in that, according to Article 176 of the Income Tax Law of the United Mexican States, is that the United States of America may be considered a preferential tax regime. Likewise, the possibility of the United States being classified as a tax haven is analyzed due to its reluctance to enter into the OECD CRS and due to the unequal treatment it gives to the countries that collaborate with that country in relation to FATCA.

Palabras llave : tax havens; preferential tax regime; United States; information exchange; income tax rate.

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