Mexico's in-bond manufacturing program: U.S. tax considerations after the 1986 tax act; a U.S. manufacturer may be able to significantly reduce its cost of production by establishing a manufacturing facility in Mexico under the maquiladora program

Program established in 1965 to encourage foreign enterprises to establish facilities in Mexico for production of consumer goods from imported parts. Contents: U.S. tax planning; Customs considerations; Structuring relationship between U.S. manufacturer and Mexican plant; Tax planning for U.S. employees on assignment in Mexico; Qualification of goods partially manufactured in Mexico for U.S. export incentives.