- The Income Tax provision resulting from the distributable remainder is recorded in the results of the year in which it is yielded, determined in accordance with the provisions of the Law in force. [...] The exchange differences derived from the fluctuations in the exchange rate between the date on which the transactions were agreed and that of the liquidation or valuation as of the date of the statement of financial position, are recorded as income or expenses of the period. [...] The amount was determined in accordance with the current provisions of the Federal Labor Law on the date of the calculation made by the management. [...] The actual amount payable to the beneficiary of the compensation will be known on the date that the labor trial concludes, in accordance with the resolution issued by the judge at the end of the judicial process. [...] The Income Tax accrued in the years amounted to $29,436 and $6,152, respectively, derived from the non-deductible expenses incurred in those periods in accordance with the penultimate paragraph of article 79 of the Income Tax Law in force during the year, which are considered as distributable remainder and the maximum tax rate established in article 152 of the Income Tax Law, which corresponds to.
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- United States of America