A STUDY OF THE MEXICAN TAX STRUCTURE WITH REGARDS TO THE U.S-MEXICO TAX TREATY AND THE MAQUILADORA INDUSTRY
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The purpose of this paper is to explain the basics of the Mexican system with an emphasis to the U.S-Mexican Tax treaty and its relation to the maquiladora industry.
According to the website (Mexico online) a fundamental difference between the two legal systems is that Mexico is a so called "civil law" country while the U.S. is a "common law" country. The U.S. common law system is based on the case law and statutory law of England and the American colonies before the American Revolution. As the name implies, the traditional common law system emphasizes case law, customs and usage rather than legislative enactments. In contrast, Mexico's civil law system is derived primarily from Roman law as set forth in the compilation of codes’. However, codification is no longer a significant distinction......
Approximate Word Count: 1887
Approximate Pages: 8 (260 words per double-spaced page)