While Mexico is a competitive country for investments at an international level thanks to its many opportunities, localization, several international treaties, macroeconomic stability, size and strength of its internal market.

Mexico's M&A market is thriving, driven by nearshoring and foreign investment, yet many international buyers underestimate the complexities of acquiring Mexican companies. While the legal mechanics of mergers are straightforward, the real challenge lies in what the surviving entity inherits—from hidden tax exposures and labor reform compliance gaps to the unique risks embedded in family-owned businesses.

On September 8, 2020, the Ministry of Finance and Public Credit (SHCP) presented a draft fiscal package, which includes a cut of approximately 25% to the budget of the Ministry of Culture.

On December 27, 2024, the Mexico City Official Gazette published a reform to Article 132 of the Mexico City Fiscal Code, introducing a new informative obligation for taxpayers who own...

You feel at ease. Your company has made a great investment in technology and has achieved efficiency and important savings with its ERP (Enterprise Resource Planning) system.

Tax Authorities in Mexico have issued new requirements for tax documentation for the transport of cargo within Mexico.

The Mexico–United Arab Emirates tax treaty, signed on May 20, 2012, entered into force on July 9, 2014 after its publication in the Mexican Official Gazette.

Se publicó en la Gaceta Parlamentaria de la Cámara de Diputados, una iniciativa de reformas a la Ley del Impuesto sobre la Renta propuesta por el diputado Jorge Álvarez Maynez del partido Movimiento Ciudadano.

A partir del 1° de julio del año en curso , será necesario cumplir con las obligaciones previstas por las reglas 3.1.35 y 3.1.36 de las Reglas Generales de Comercio Exterior (RGCE) vigentes, lo cual implica el tener que asentar en el pedimento de exportación correspondiente el número de folio fiscal de los CFDI(s).

The Mexican Income Tax Law modified procedural provisions concerning the application by multinational companies of benefits set forth under tax treaties.

On April 15th, 2019, the resolution by means of which several debts, tax penalties, surcharges and expenses of execution of ordinary contributions are canceled and a variety of administrative

On January 18, 2017, there was published in the Federal Official Gazette an "Executive Order providing for income tax incentives for the repatriation of deposits or investments maintained abroad"...

The Second Chamber of the Supreme Court of Justice (SCJ) issued the jurisprudential criteria 2a./J. 161/2019 (10a.) under the heading "PRIVATE DOCUMENTS.

Mexico has officially joined the growing list of countries imposing some sort of digital tax. Mexico's Congress of the Union passed an amendment to the Value-Added Tax Law that will allow for the...

In the April 29 publication of the 2019 Miscellaneous Tax Resolution (MTR), the list of obligations that taxpayers must meet in order to be able to obtain a positive certificate

El 23 y 26 de febrero de 2018, la Secretaría de Relaciones Exteriores publicó en el DOF el decreto promulgatorio del Acuerdo...

The "nullity claim" is the administrative judgment which the Federal Court of Tax and Administrative Affairs (FCTAA) prosecutes and resolves, as a legal remedy against decisions issued by administrative authorities like the Mexican Institute of Industrial Property (MIIP).

On May 22, 2025, a Decree Granting Tax Incentives in the Economic Development Hubs for Well-Being ("Decree") was published in the Official Gazette of the Federation (Diario Oficial de la Federación).

As an exception to the rules governing deductions in our Income Tax Law, administrative rules allow taxpayers to increase their deductions as a result of transfer pricing adjustments...

Following up on the reverse due diligence process for group mergers, below are some considerations to be considered for such purposes.