Preface |
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ix | |
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Introduction to Doing Business in Mexico |
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1 | (8) |
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Why Is Mexico Attractive? |
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2 | (3) |
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5 | (4) |
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Overview of the Maquila Industry and NAFTA |
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9 | (14) |
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10 | (8) |
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18 | (3) |
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21 | (2) |
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Overview of Mexican Taxes, Labor Law, and Fiscal Requirements |
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23 | (22) |
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Income and Other Nonpayroll Taxes (Federal) |
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24 | (6) |
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30 | (7) |
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37 | (1) |
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38 | (2) |
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40 | (1) |
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41 | (2) |
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43 | (2) |
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Beginning Operations in Mexico: Basic Considerations, Alternatives, and Requirements |
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45 | (22) |
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U.S. Tax and Business Considerations |
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45 | (6) |
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51 | (13) |
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64 | (3) |
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Import and Export Requisites: A Summary |
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67 | (10) |
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67 | (2) |
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Temporary Imports Under the Maquila Program |
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69 | (2) |
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Subsequent Export of Items Temporarily Imported |
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71 | (1) |
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Reports Required to Be Filed with the Mexican Government |
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72 | (1) |
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72 | (5) |
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Foreign Currency Risk: A Primer |
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77 | (10) |
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Causes of Exchange Rate Fluctuations |
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78 | (1) |
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Implications of Exchange Rate Changes |
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79 | (2) |
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Recent Peso-Dollar Exchange Rate History |
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81 | (3) |
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84 | (1) |
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Effects of Exchange Rate Changes on Financial Statements |
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85 | (1) |
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85 | (2) |
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Management and Cultural Issues |
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87 | (20) |
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Research on Cultural Differences Between Mexico and the United States |
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88 | (4) |
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Cultural Issues in Practice |
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92 | (12) |
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Some Final Thoughts on Americans Managing in Mexico |
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104 | (3) |
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Tax Implications for U.S. Citizens Working in Mexico |
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107 | (4) |
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107 | (1) |
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108 | (2) |
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110 | (1) |
Appendix A. Selected Minimum Daily Wage Rates (Amounts in Pesos) |
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111 | (2) |
Appendix B. Spanish-English Glossary of Financial Terms |
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113 | (6) |
Appendix C. English-Spanish Glossary of Financial Terms |
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119 | (6) |
Appendix D. Examples of Mexican Financial Statements |
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125 | (6) |
Appendix E. Useful Addresses |
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131 | (8) |
Notes |
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139 | (4) |
Index |
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143 | |