The System for Securing Tax Debts Contested by Taxpayers Made More Flexible

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 authority has submitted the 2027 Economic Package Bill, proposing significant amendments to various tax provisions including changes to the Simplified Trust Regime, new control mechanisms for deductions, and modifications to interest deduction limits. The bill introduces tax incentives for capital repatriation and share sales while eliminating certain optional regimes, though all provisions remain subject to legislative modification.

On Sept. 8, the Federal Executive Branch presented the Economic Package for 2026 ("EP 2026"), which includes various tax amendments, including the increase of certain taxes.

This page outlines the copyright protections and usage restrictions for content published on the Galicia Abogados website, governed by Mexican and international copyright laws. It specifies permitted personal and educational uses while prohibiting unauthorized alterations or removal of copyright notices.

Mexican resident corporations are subject to a federal corporate income tax at a rate of 30%. The rate will be reduced to 29% in 2013 and to 28% starting 2014.

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.

The fact that parties participating in commercial transactions offset amounts payable between them constitutes a common practice today.

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

Provides the TA with global information about the Multinational Enterprise Group (MNE) to which the (local) taxpayer belongs.

When a foreign executive extends their stay in Mexico to lead operations, negotiate terms, or direct personnel, they may inadvertently create permanent establishment exposure for their company—regardless of how many days they've spent in the country. The real risk isn't crossing the 183-day threshold; it's about where decisions are made, what authority is exercised, and whether the foreign enterprise is effectively conducting business through a fixed place or dependent agent in Mexico.

Governor Greg Abbott has ordered the Texas Commission on Environmental Quality to immediately halt all environmental permits for data center projects, expanding a statewide regulatory freeze that now encompasses power, water, and environmental approvals. This directive establishes strict operational mandates requiring data centers to fully fund infrastructure costs, report all resource consumption...

California Governor Newsom signed seven data center bills into law on September 21, 2026, establishing a comprehensive regulatory framework that takes effect January 1, 2027. These bills create new tariff regimes administered by the California Public Utilities Commission, impose extensive reporting requirements on data center operators, and establish water disclosure mandates and CEQA treatment protocols.

Oilfield service firms responding to the Dallas Fed Energy Survey for the third quarter of 2026 reported substantially broader increases in input costs than in the prices they received. The input-cost index was 60.4, compared with a prices-received index of 16.3. Each index represents the percentage of respondents reporting an increase minus the percentage reporting a decrease.

As U.S. utilities commit record capital to grid expansion, equipment procurement has emerged as a critical constraint. Lead times for transformers now stretch beyond two years, while material scarcity, inflation, and labor shortages compound delays across conductor, switchgear, and substation components.

California Governor Gavin Newsom signed two new AI in employment bills that will go into effect as of January 1, 2027. These bills will limit and regulate the use of artificial intelligence decision making in the employer-employee relationship.

Diesel prices have shattered records, hitting $6.529 per gallon nationally while distillate inventories plunge below five-year lows and are expected to remain there through most of 2027. With crack spreads exceeding $106 per barrel and global supply disruptions intensifying, fleet operators and oilfield services companies face mounting fuel costs that many existing contracts weren't designed to handle.

Texas has launched a sweeping investigation into hundreds of data center developments that failed to comply with mandatory water use surveys, marking the latest escalation in a seven-week regulatory crackdown. The state's actions have frozen permits, paused interconnection studies, and exposed projects to criminal and civil enforcement, all while the industry faces mounting scrutiny over its rapidly growing demands on electricity and water infrastructure. With multiple state agencies now coordinating enforc

The U.S. Treasury's Office of Foreign Assets Control (OFAC) intensified its sanctions enforcement in September 2026, with sweeping actions targeting Iran's aviation and financial sectors, new Cuba sanctions regulations, and a comprehensive overhaul of its enforcement architecture. How will these expanded restrictions and the new presumption of denial for Iran-related licenses reshape compliance strategies for multinational companies and financial institutions?

Associated gas production in the Permian Basin continues to surge alongside oil drilling, but natural gas prices have diverged sharply from crude oil, creating significant challenges for contracts written under different price assumptions. With Henry Hub futures trading around $3 per million Btu while WTI crude hovers near $90 per barrel, operators and service companies face difficult questions about pricing mechanisms, curtailment rights, and minimum volume commitments that may no longer reflect current

Explore the intersection of venture capital and private equity through growth equity investments, navigate the emerging scrutiny around ghost job postings and hiring transparency, and understand the implications of proposed federal legislation targeting private equity involvement in physician practices through management service organizations.