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Shoes hang from a power line.
Center for the U.S. and Mexico | Research Paper
Mexico’s 2021 Dark Network Alliance Structure: An Exploratory Social Network Analysis of Lantia Consultores’ Illicit Network Alliance and Subgroup Data
This paper maps out the network of alliances and subgroups within the two most powerful cartels in Mexico — the Sinaloa Cartel and the Cártel de Jalisco Nueva Generación — and reveals key structural differences that could have important implications for policymakers.
Nathan P. Jones, Irina Chindea, Daniel Weisz Argomedo, John P. Sullivan April 11, 2022
A gavel rests in front of the Mexican flag.
Center for the U.S. and Mexico | Research Paper
Arbitration and Investment Protection Within the Context of the Energy Reform in Mexico: A First Approach Based on COMMISA v. PEMEX and KBR v. Mexico
The energy reform in Mexico has implemented far-reaching changes in the political, economic, and legal spheres of the country. Any process whereby an industry is opened to private investment investment gives rise to the possibility of disputes that need to be settled within an environment of legal certainty. International arbitration in general, and investment arbitration in particular, are tools that serve both the investor and the state to properly resolve disputes that arise in the energy sector. However, the author argues that a balance must be sought between the legitimate interests and expectations of an investor and the public policy interests of the state, particularly whenever a sector as significant as energy is concerned.
Gabriel Cavazos Villanueva June 28, 2017
IRS
Center for Public Finance | Research Paper
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014