<?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>2683-2690</journal-id>
<journal-title><![CDATA[The Anáhuac journal]]></journal-title>
<abbrev-journal-title><![CDATA[The Anáhuac j.]]></abbrev-journal-title>
<issn>2683-2690</issn>
<publisher>
<publisher-name><![CDATA[Universidad Anáhuac del Sur S.C., Facultad de Economía y Negocios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-26902018000100011</article-id>
<article-id pub-id-type="doi">10.36105/theanahuacjour.2018v18n1.01</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Incentivos y desincentivos para el traslado de utilidades de México a Estados Unidos]]></article-title>
<article-title xml:lang="en"><![CDATA[Incentives and disincentives for the transfer of profits from Mexico to the United States]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Landa Fournais]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Anáhuac Facultad de Economía y Negocios ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<volume>18</volume>
<numero>1</numero>
<fpage>11</fpage>
<lpage>25</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-26902018000100011&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-26902018000100011&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-26902018000100011&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Uno de los componentes de la reciente reforma fiscal en Estados Unidos contempla una muy importante disminución en el impuesto sobre la renta a las empresas corporativas. Además de fortalecer la economía interna y cumplir una promesa de campaña del presidente Trump, esta reforma se propone convertirse en un incentivo para dar un vuelco en que las ganancias de las empresas multinacionales den un viraje de regreso a Estados Unidos desde jurisdicciones en el mundo con una menor base impositiva, incluyendo México. Este artículo trata de cómo las empresas multinacionales pueden valerse de los indebidos precios de transferencia como el mecanismo principal para llevar de regreso las ganancias a Estados Unidos en un desafío flagrante de las leyes impositivas mexicanas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract One of the main components of the recent tax reform approved in the US is a significant reduction in the corporate tax rate. In addition to stimulating the domestic economy and fulfilling a campaign promise made by President Trump, the tax reform is aimed to provide an incentive to shift multinational company profits back to the US from formerly lower tax base jurisdictions around the world, including Mexico. This paper deals with how multinational companies might use transfer mispricing as the main mechanism to shift profits back to the US in outright defiance of Mexican tax laws.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[precios de transferencia]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[M48]]></kwd>
<kwd lng="es"><![CDATA[H2]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="en"><![CDATA[Transfer Pricing]]></kwd>
<kwd lng="en"><![CDATA[Taxes]]></kwd>
<kwd lng="en"><![CDATA[M48]]></kwd>
<kwd lng="en"><![CDATA[H2]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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