<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0041-8633</journal-id>
<journal-title><![CDATA[Boletín mexicano de derecho comparado]]></journal-title>
<abbrev-journal-title><![CDATA[Bol. Mex. Der. Comp.]]></abbrev-journal-title>
<issn>0041-8633</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones Jurídicas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0041-86332021000100277</article-id>
<article-id pub-id-type="doi">10.22201/iij.24484873e.2021.160.15976</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[¿Son los Estados Unidos un paraíso fiscal?]]></article-title>
<article-title xml:lang="en"><![CDATA[Is the United States a tax haven?]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moussali Cole]]></surname>
<given-names><![CDATA[David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,UNAM  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2021</year>
</pub-date>
<volume>54</volume>
<numero>160</numero>
<fpage>277</fpage>
<lpage>303</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0041-86332021000100277&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0041-86332021000100277&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0041-86332021000100277&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La reforma fiscal de los Estados Unidos de América que entró en vigor en 2018 ha traído varios cambios relevantes dentro de los cuales el más importante consiste en la disminución de la tasa del ISR (ISR) corporativo federal de 35% a 21%. Lo anterior, trae como consecuencia que conforme al artículo 176 de la Ley del Impuesto Sobre la Renta de los Estados Unidos Mexicanos, los Estados Unidos de América puedan ser considerados un régimen fiscal preferente. Asimismo, se analiza la posibilidad de que los Estados Unidos sean clasificados como un paraíso fiscal por su reticencia a entrar en el CRS de la OCDE y por el trato inequitativo que da a los países que colaboran con dicho país en relación con FATCA.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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 (ISR) rate from 35% to 21%. The foregoing results in that, according to article 176 of the Income Tax Law of the United Mexican States, 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 due to its reluctance to enter the OECD CRS and the unequal treatment it gives to countries that collaborate with that country in relation to FATCA is also analyzed.]]></p></abstract>
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<kwd lng="es"><![CDATA[paraíso fiscal]]></kwd>
<kwd lng="en"><![CDATA[income tax]]></kwd>
<kwd lng="en"><![CDATA[preferential tax regime]]></kwd>
<kwd lng="en"><![CDATA[tax haven]]></kwd>
</kwd-group>
</article-meta>
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