<?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>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2007000300745</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Nuevo régimen fiscal para Petróleos Mexicanos]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Suárez Coppel]]></surname>
<given-names><![CDATA[Juan José]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Yépez]]></surname>
<given-names><![CDATA[Rigoberto Ariel]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A">
<institution><![CDATA[,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2007</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2007</year>
</pub-date>
<volume>74</volume>
<numero>295</numero>
<fpage>745</fpage>
<lpage>765</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2007000300745&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2007000300745&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2007000300745&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Se presenta una descripción de los factores que deben tomarse en cuenta en el establecimiento de un régimen fiscal para la actividad petrolera y que asegure una apropiada explotación de los recursos naturales. Se describe el régimen fiscal que aplicaba a Petróleos Mexicanos (Pemex) hasta 2005 así como la problemática que generaba en la situación financiera de Pemex y en la toma de decisiones eficientes de inversión. Se describe el nuevo régimen fiscal y sus beneficios enfocándose en el efecto que provoca en la cartera de inversión de la empresa, permitiendo que un gran número de proyectos que con el régimen fiscal anterior tenían resultados financieros negativos después de impuestos, con el nuevo régimen fiscal sean rentables económicamente. Por último, se presenta un análisis comparativo que se realizó en distintos países del mundo, con el objetivo de evaluar la competitividad del nuevo régimen fiscal, tanto para proyectos de crudo como de gas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: A description is presented which contains the factors to be considered in the establishment of a fiscal regime for the oil &amp; gas activity, which assures an adequate exploitation of natural resources. There is a description of the fiscal regime applicable to Pemex until 2005, which also presents the challenges posed by that regime to the company&#8217;s financial situation and to marking efficient investment decisions. Subsequently, the new fiscal regime is described, with a focus on the benefits to the company&#8217;s project portfolio, since many projects which were not profitable under the previous fiscal regime have become economically profitable under the new regime. Finally, a comparative analysis performed for various countries is presented, in order to evaluate the competitiveness of the new fiscal regime, for both crude and natural gas projects.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuestos a hidrocarburos]]></kwd>
<kwd lng="es"><![CDATA[derechos por explotación de petróleo]]></kwd>
<kwd lng="es"><![CDATA[régimen fiscal para empresas petroleras]]></kwd>
<kwd lng="es"><![CDATA[regulación de empresas públicas]]></kwd>
<kwd lng="es"><![CDATA[Pemex]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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