Publications - Tax
One of the fundamental aspects of implementing the free trade agreements signed by Mexico is the proper compliance with and certification of rules of origin. These agreements allow goods originating from member countries to enjoy preferential tariff…
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the second half of 2025.
Recent increases in tariffs is prompting many companies to move their production closer to their target markets. In this context, Mexico stands out as a key option due to its location, trade agreements, and manufacturing promotion programs.
The IMMEX Program is a key tool for promoting export manufacturing in Mexico, allowing the temporary importation of raw materials and components and machinery with tax and customs benefits. It is essential to understand its legal framework,…
The publication of the National Guard Law (LGN) and other legal amendments has raised some concerns in the foreign trade sector, regarding the granting to this corporation direct authority over customs matters. The extent of its powers and the lack…
The Directorate General of Taxes ratifies its traditional doctrine, resolving the doubts that had arisen after the Supreme Court ruling of 2020 referring to condominium extinctions with express release of co-debtors.
The Mexican Official Standard NOM-051, which regulates labeling of food and beverages in Mexico, has undergone several updates since 2010. The most significant amendment was introduced in 2020, bringing key changes such as warning labels, new…
The Ministry of Finance, the State Administration of Taxation (SAT) and the Ministry of Commerce have jointly released announcement on the tax credit policy for direct investment by overseas investors using distributed profits (Tax Credit Policy) on…
Some high courts of justice are already raising doubts about the automatic application of the reference value, forcing “pay first and challenge later”. Besides, the Constitutional Court has recently admitted a question of unconstitutionality raised…
According to the Spanish National Appellate Court (Audiencia Nacional), Brazilian “juros” must be classified as dividends for the purposes of the double taxation agreement between Spain and Brazil. Therefore, since treaties prevail over domestic law…
Environmental taxes are state-level levies aimed at mitigating the environmental impact of several industrial activities, such as raw material extraction, pollutant emissions, and waste management. Given their regulatory complexity and diversity…
In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...