taxation in usa and mexico

Ca
pi
ta
an
lg
dc
ain
ap
sa
i ta
in
re
co
l lo
fu
m
ss
lly
eo
es
ta
nly
re
xa
du
to
ble
c
et

th
,
ee
ga
ax
in
ab
xte
s
le
nt
of

Ta
xp
ay
se
er
lf
sg
as
en
se
s
er
fl
si
al
in
nc

ly
gt
o
m
m
ax
us
e
re
t
t
ax
tu
rn
by
s.

l,
era
d
e
F
he
s.
yt
b
ent
e
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rn

om
ove
inc
g
n
l
a
do
te,
loc
y
o se
n
x ra
p
a
a
t
m
dm
ga
is i
ax
lyin
, an
p
e
p
t
at

me
sta
by a
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t
d
s
s
d
e
a
n
mo
fn e
ase
rmi
e
e
e
d
r
t
c
es
de
y in
com
It is
ma
n

i
h
e
ic
abl
wh
tax
o
t
es
ea s
r
c
n
i

Mo
st
bu
are
si n
de
es
se
du
ho
xp
c
me
tb

en
sta
l
m
e
se
. in
or
te
s

tga
tax
clu
ge
es
din
ch
,
i
ari
nte
co
g
ite
ty,
ntr
r
es
ms

an
ibu
t
,
ds
.S
to
om
om
ns
e
e
t
o
su
de
oth
bje
du
er
ct
ct
on
to
lim
sa
re
its
.

T

ct a
dire
e
r
a
here

nd

xes
ct ta
e
r
i
ind

PAR
T

NER
SHI
P ar
e no
eir p
t ta
artn
xed
ers

the
,
a
i r sh
r
e
taxe
ares
d on
of p
artn
e
rshi
inco
p
me.

but
th

the ultmate economic burden of
the tax (such as the consumer sale
tax). It is an example of the
indirect tax

nd
ls a
a
y
pa

i du
v
i
s
on
Ind
rat
es
o
ax
rp
t
o
t
c
ec
di r


TAXATION IN THE UNITED STATES OF AMERICA

CUS
TOM
Alco
hol

LICE
N

a nd

CES
AN

ESTA
TE A

Toba
cc

D OC

ND G
I

o Ta
x an

d Tra

CUPA
TION

S AN

D BO
RDE

de B
urea

u

Un

R PR
OTE
CTIO
N

dS
it e

t

e
ar
s
a te

e
he
ter
s
nt
i
i
n
s
mi
xe

ad
Ta

N
ER
T
N
I

y
db

AL T
AXES

AL

UE
EN
V
RE

(
ICE
V
R
SE

ERA
FED

T
STA

FT TA
X

ND
EA

A
LOC

XR
L TA

)
IRS

XR
L TA

S
ATE

S
ATE
XES
L TA
L

O
R
PAY

SOCIAL SECURITY

PENALIT
IES

MEDICARE
IMP
OSE
S TA
RIFF
S

CREDIT TAXES
FIL
I

APPLIES S
OME

EXCEPTIO
NS

DEDUCTIO
NS

AND

NG

ST
AT
U

S

AND

CUS
TOM
S DU

TIES

PRO
PER
TY T
AXE
S

SALES TAXE
S


GG
IINN
LLDD

HHOO

TAXATION IN MEXICO
MAQUILA AND PITEX

TR
AN
SF
ER

er

MEX

Lo
c al

Ve
hic
l es

d
Fe

TAX TREATY U.S.A.-

i
xat
a
T

al

RE
AL
EST
AT
E

on

AW
TE L
A
T
AS
NOT
I
S
E
THER

FREE ZONE

Pa
yro
ll T
axe
s

VEL

AL LE
FEDER
ION
TAXAT

Ow
ne
rsh
ip
(te
Tax
ne
nc
.
ia)

The Federal Income Tax Rules ("Ley Federal

Re
tir
em

Em
plo
ye
e

en
tS
av

Ta
in g
x.
s

Cu
st
om
s
D
ut
ie
s.

Ta
x.

So
cia

lS
ec
ur
ity
Ta
x.

del Impuesto Sobre la Renta")

Ho

us
ing

LEGA
L EN T
ITIES
LIVI
NG I N
MEX
ICO

T
Th
hee F
Feed
deer
raall

NO
NR
ESI
DEN
CY

IIn
ncco
om
mee
T
Taax

N
Nu
x IId
um
mb
deen
beer
nttiif
r..
fiicca
attiio
on
n

OF
ME
XIC
O

NON
PRO
FIT

ORG
ANI
ZAT
ION
S