Publications - Tax
In an increasingly interconnected world, international trade in goods has become a key driver of economic growth and competitiveness. This practice allows nations to access products, technologies and raw materials that are not produced locally,…
As a result of recent reforms to the INFONAVIT Law, a new obligation has been established for employers in Mexico: to cover the mortgage payments of housing loans for their workers when they are absent or incapacitated.
On April 1, 2025, a decree was published reforming article 19 and adding article 40 of the Constitution, expanding the cases in which the official pre-trial detention is applicable. It includes crimes such as the use of chemical precursors,…
On March 4, 2025, a bill was submitted to the Congress of Mexico City, proposing a decree to amend the Income Tax Law (ISR). The bill seeks to modify Articles 93, 130, and 132, as well as to add a new article 132 bis, with the objective of imposing…
Interested parties must send to the CIIT from June 26 to 30, 2023 a pre-registration form, a no conflict of interest form, and a document evidencing experience and capacity in the operation and maintenance of industrial plants in the productive…
Such incentives, which will be available once the Federal Government publishes the tender guidelines for the granting of concessions for the development of the Development Poles, will support companies investing in the region. Below the details of…
During 2022, the shock of the pandemic began to recede. Following a period in which Latin American governments focused on the delicate balance required to address the sectors hit the hardest by the health crisis without sacrificing fiscal discipline…
Due to its unique geographic location with respect to the North American, European and Asian markets, as well as its simultaneous integration to global value chains due to international trade and investment treaties such as the USMCA and the CPTPP,…
In a region long known for volatility in exchange rates, whether or not tax accounting can be kept in foreign currency and how exchange differences are treated for tax purposes are crucial matters for multinationals operating all over the continent…
After 2020 when Latin American governments, like the rest of the world, focused on tackling the health crisis and economically shoring up the sectors that were hardest hit by the necessary business restrictions, 2021 presented an opportunity to…