The OECD proposes new permanent safe harbours with the aim of simplifying the standard calculation rules of the Global Complementary Minimum Tax (Pillar 2) and reducing the possibility of an obligation to pay tax on this tax. In addition, it…

The FIFA World Cup 2026 will place Mexico at the center of global sports tourism, with millions of visitors expected and unprecedented pressure on the hotel infrastructure of its host cities. The real challenge will not only be to invest, but to…

In 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as…

The recent reform of the National Water Law introduces a decisive shift in the management of water resources in Mexico, by prioritizing human consumption, reinforcing state control and tightening the regime of concessions and sanctions. This new…

Given the high rate of absenteeism, companies are exploring possible measures to reduce it. Article 20.4 of the Workers’ Statute gives them the possibility of verifying the state of health of employees through medical examinations. In this post we…

In a recent binding ruling, the Spanish Directorate General for Taxes (Dirección General de Tributos, DGT) concluded that the mere coincidence between the activity carried out by a newly incorporated entity and that previously performed by its…

Regulation (EU) 2025/2643, approved on December 16 and published in the Official Journal on December 29, establishes a European Defence Industry Programme and measures to ensure the availability of strategic products. With a €1.5 billion funding…