General Overview On Federal Taxes And Transfer Pricing (Podcast)

El Ejecutivo Federal presentó el Paquete Económico 2027 ante el Congreso, proponiendo cambios significativos en la Ley del Impuesto sobre la Renta y la Ley de Ingresos de la Federación. ¿Cómo afectarán las nuevas limitaciones a deducciones, pérdidas fiscales e intereses la tasa efectiva de tributación de las empresas mexicanas?

Mexico's Tax Administration Service (SAT) has intensified its use of expedited domiciliary audits to identify fraudulent digital tax invoices (CFDIs), with three publications in August 2026 alone listing companies whose invoices are deemed invalid. Businesses that received these fraudulent CFDIs face severe consequences including operational suspension, tax liability assessments, and potential criminal charges for tax fraud carrying up to nine years imprisonment. Companies must immediately review their acco

The Texas Business Court has weighed in on a critical question facing modern litigation: can conversations with AI tools like ChatGPT be shielded from discovery? In a June 2026 ruling, Judge Grant Dorfman addressed whether a non-lawyer's AI-generated conversations prepared in anticipation of litigation qualify as protected attorney work product under Texas procedural rules. This decision contributes to the evolving national debate about the discoverability of AI prompts and interactions in legal proceedings

On May 4, 2026, the following were published in the Official Gazette of the Federation (DOF): (i) the “Agreement issuing general criteria and guiding operational guidelines for the promotion of productive investment and tax compliance” and (ii) the ”Decree for the Immediate Authorization of Investments” within the framework of Plan Mexico, which entered into force the day following their publication.

El gobierno mexicano ha publicado un nuevo acuerdo que establece criterios orientadores para fortalecer la relación entre la autoridad fiscal y los contribuyentes, promoviendo mayor certeza jurídica y un entorno favorable para la inversión. ¿Cómo impactarán estas medidas en la fiscalización, los trámites administrativos y la protección de los derechos de los contribuyentes?

Mexico's Ministry of Finance has published new guidelines establishing criteria for tax audits and refunds that aim to create a more predictable fiscal environment for businesses operating in the country.

Meet the legal professionals at Foley & Lardner LLP's Mexico office, including Roberto Arena Reyes Retana, Aldo Mendoza, and Patricio Sandoval. Each attorney brings specialized expertise to serve clients across various practice areas and industries.

Cross-border tax structures often fail not due to technical flaws, but because they cannot be properly explained or defended over time. As operations evolve and documentation becomes outdated...

Obtaining a VAT refund in Mexico involves navigating a complex verification process that extends well beyond statutory timeframes. The Mexican tax authority conducts comprehensive reviews of all transactions, requiring extensive documentation that demonstrates both substance and form, with particular scrutiny on asset acquisitions, equity contributions, and bank records.

Meet the legal professionals at Foley & Lardner LLP's Mexico office, including Roberto Arena Reyes Retana, Aldo Mendoza, and Patricio Sandoval. Each attorney brings specialized expertise to serve clients across various practice areas and industries.

Mexico's Senate has approved a groundbreaking General Circular Economy Law that fundamentally transforms environmental policy by mandating shared responsibility across government, private sector, and citizens. The legislation introduces Extended Producer Responsibility, requiring companies to manage products throughout their entire lifecycle while establishing new compliance frameworks and certification systems.

Mexico enacts sweeping amendments to its Federal Copyright Law and Federal Labor Law to address the intersection of performer rights and artificial intelligence technology. The reforms establish new protections for artists' voices and images against AI-generated cloning and impersonation, while modernizing copyright procedures and expanding alternative dispute resolution mechanisms before INDAUTOR.

Mexico's new Regulation of the Federal Law for the Protection of Industrial Property introduces significant updates to trademark and patent procedures, including provisions for non-traditional marks, online infringement proceedings, and alternative dispute resolution mechanisms.

Mexico's Federal Law for the Protection of Industrial Property has been amended to introduce significant procedural reforms, including new maximum timeframes for IMPI decisions, provisional patent applications, supplementary protection certificates for pharmaceutical patents, and expanded protections addressing ambush marketing and artificial intelligence-related infringements.

New maximum terms have been established for the permits granted by the Ministry of Energy (SENER) or the National Energy Commission (CNE), notably reducing the validity period for commercialization permit holders from thirty to two years.

On June 24, 2025, the Official Gazette of the Federation (DOF, per its acronym in Spanish) published the agreement ACDO.AS2.HCT.270525/132.P.DIR, issued by the Technical Council of the Mexican...

El pasado 18 de marzo de 2025 fueron publicadas en el Diario Oficial de la Federación las siguientes leyes.

On February 21, 2025, the Decree amending, supplementing, and repealing various provisions of the Law of the National Workers' Housing Fund Institute and the Federal Labor Law...

Due to the constitutional reform published in the Mexican Official Gazette on December 20, 2024, the President of Mexico has sent to the Congress a set of new laws for the energy sector, such as: the Law of the State Public.

Los impuestos ecológicos en México, aun cuando buscan responsabilizar a los agen¬tes contaminantes y promover la inversión en tecnologías limpias, su efectividad está en entredicho debido a la falta de transparencia ...