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The main purpose of this work is to know the current problems and tax implications faced by businessmen in the use of the outsourcing scheme, since in the search for greater competitiveness and achievement of their objectives they have had to resort to various schemes that allow them to obtain greater economic benefits and permanence in the market, which is why the "Outsourcing" is a figure that has been used in Mexico for more than 40 years by companies of various branches, In turn, with the implementation and current trend of the use of outsourcing, the authorities have made several changes to the tax provisions, this with the purpose of having this scheme more regulated, among some relevant changes have been presented in the areas of Income Tax, Value Added Tax, Tax on the Remuneration of Workers, Mexican Social Security Institute (IMSS), internal criteria of the SAT (Annex 7).
About the author
Auteurs : M.I. Jheovanna Paola Alvarado Contreras, Dr. Ana Elsa Ortiz Noriega, maître de conférences à temps plein, département de comptabilité, Dr. Sergio Félix Enríquez, maître de conférences à temps plein, département de comptabilité. Université de Sonora, Mexique.
