Incorporación del derecho internacional tributario al derecho nacional; Las medidas del plan de acción OCDE/G20 para corregir asimetrías entre legislaciones fiscales

Abstract

The content of the document, in addition to present the sources of the international legal system and the process of reception of these in national systems, exposes the influence of recommendations in tax matters in thefiscal mexican legislation, developed in the framework of the organization for economic co-operation and development; in particular reference, the incorporation of results of the project BEPS in the income tax law and its regulations, as well as in the fiscal code of the federation.