<?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>1870-4654</journal-id>
<journal-title><![CDATA[Anuario mexicano de derecho internacional]]></journal-title>
<abbrev-journal-title><![CDATA[Anu. Mex. Der. Inter]]></abbrev-journal-title>
<issn>1870-4654</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones Jurídicas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1870-46542021000100665</article-id>
<article-id pub-id-type="doi">10.22201/iij.24487872e.2021.21.15606</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[Are the United States a Tax Heaven?]]></article-title>
<article-title xml:lang="fr"><![CDATA[Les États-Unis sont un paradis fiscal?]]></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[,Universidad Nacional Autónoma de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>21</volume>
<fpage>665</fpage>
<lpage>701</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1870-46542021000100665&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1870-46542021000100665&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1870-46542021000100665&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 impuesto sobre la renta corporativo federal del 35% al 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 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 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[Résumé La réforme fiscale des États-Unis d&#8217;Amérique qui est entrée en vigueur en 2018 a apporté plusieurs changements importants, dont le plus important est la réduction du taux fédéral d&#8217;imposition des sociétés de 35% à 21%. Ce qui précède a pour conséquence que, conformément à l&#8217;article 176 de la Loi de l&#8217;impôt sur le Revenu des États-Unis du Mexique, les États-Unis d&#8217;Amérique peuvent être considérés comme un régime fiscal préférentiel. De même, la possibilité que les États-Unis soient classés comme paradis fiscal est analysée en raison de leur réticence à entrer dans le CRS de l&#8217;OCDE et du traitement inégal qu&#8217;il accorde aux pays qui collaborent avec ce pays dans le cadre de la FATCA.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[paraísos fiscales]]></kwd>
<kwd lng="es"><![CDATA[régimen fiscal preferente]]></kwd>
<kwd lng="es"><![CDATA[Estados Unidos]]></kwd>
<kwd lng="es"><![CDATA[intercambio de información]]></kwd>
<kwd lng="es"><![CDATA[tasa del impuesto sobre la renta]]></kwd>
<kwd lng="en"><![CDATA[tax havens]]></kwd>
<kwd lng="en"><![CDATA[preferential tax regime]]></kwd>
<kwd lng="en"><![CDATA[United States]]></kwd>
<kwd lng="en"><![CDATA[information exchange]]></kwd>
<kwd lng="en"><![CDATA[income tax rate]]></kwd>
<kwd lng="fr"><![CDATA[paradis fiscal]]></kwd>
<kwd lng="fr"><![CDATA[régime fiscal préférentiel]]></kwd>
<kwd lng="fr"><![CDATA[États-Unis]]></kwd>
<kwd lng="fr"><![CDATA[échange d&#8217;informations]]></kwd>
<kwd lng="fr"><![CDATA[taux d&#8217;imposition sur le revenu]]></kwd>
</kwd-group>
</article-meta>
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<numero>411</numero>
<issue>411</issue>
<publisher-loc><![CDATA[Estados Unidos ]]></publisher-loc>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
