Sometimes called the "Gringo Tax" or "Border Crosser Tax," this tax is primarily assessed by the Mexican Government on those U.S. residents crossing the border to work in Mexico at a Maquila and are in Mexico for more than 182 days. This tax also should be paid by US residents on temporary assignment in Mexico for more than 182 days. The planning and determination of the Foreign Tax Credit and the client's equalization policy can reduce the impact of this Mexican Tax.
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