Featured publications
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Hospitality & Leisure Law BlogThe new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant…
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Hospitality & Leisure Law BlogThe 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…
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Tax BlogThe 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…
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Hospitality & Leisure Law BlogThe 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…
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Hospitality & Leisure Law BlogIn 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…
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Tax BlogIn 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…
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Labor & Employment BlogGiven 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…
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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…
Publications
In a recent note, it specifies its application for business groups based on the location of the ultimate parent company and its subsidiaries.
The Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) has clarified that requiring the tax status certificate (constancia de situación fiscal or CSF) in order to issue electronic tax invoices or to condition the payment…
On January 15, 2026, a decree was published in the Federal Official Gazette establishing considerable amendments to the General Health Law. The amendments strengthen the powers of health authorities and introduce new restrictions, control mechanisms…
Specialists from the different areas of practice of Garrigues in Mexico analyse, from all perspectives of business law, the main regulatory developments that will impact companies in the country this year.
