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| titulo | ARTICLE 198: ASSUMPTIONS IN WHICH TAXPAYERS ARE OBLIGED TO REVEAL REPORTABLE SCHEMES |
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| contenido | ARTICLE 198: ASSUMPTIONS IN WHICH TAXPAYERS ARE OBLIGED TO REVEAL REPORTABLE SCHEMES Taxpayers are obliged to reveal reportable schemes in the following cases:
The taxpayers obliged in accordance with this article are residents in Mexico and residents abroad with a permanent establishment in the national territory in terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), when their declarations provided by the tax provisions reflect the tax benefits of the reportable scheme. They are also obliged to reveal in accordance with this article said people when they carry out operations with related parties residing abroad and said schemes generate tax benefits in Mexico to the latter due to said operations. |
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