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G20 Leaders Endorse OECD Measures To Crack Down On Tax Evasion
The OECD will be responsible for monitoring the project's progress and for developing a framework that includes participation of developing economies on equal footing.
Chevez
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Aspectos fiscales a considerar en proyectos y operaciones inmobiliarias en México
Asimismo, se analizan los diferentes esquemas y vehículos usualmente utilizados en México en el sector inmobiliario.Solcargo - Article
CONTABILIDAD ELECTRÓNICA
La Suprema Corte de Justicia de la Nación tiene programado resolver en las próximas semanas la cuestionable constitucionalidad de diversos temas relacionados con la denominada "contabilidad electrónica".Basham, Ringe y Correa, S.C. - Article
Market Of Generics In Mexico
Becerril Coca & Becerril - Article
Information Flash - Unconstitutionality of Income Tax Exemption on Year-End and Other Bonuses Paid to Bureaucrats
Chevez - Article
Exhaustion Of Patent Rights Under The Mexican Patent Law
Becerril Coca & Becerril - Article
Information Flash - Mandatory Application of Supreme Court of Justice Jurisprudence
Chevez - Article
Multilateral Agreement For Automatic Exchange Of Transfer Pricing Documentation
On January 27, 2016, 31 Countries1 (among them Mexico) signed the Multilateral Competent Authority Agreement for automatic exchange of Country-by-Country reports (the "Agreement") to be received from their taxpayers as part of the implementation of Action 13 of the Base Erosion and Profit Shifting Action Plan issued by the Organisation for Economic Co-operation and Development.Basham, Ringe y Correa, S.C. - Article
New Registration System For The Certification Of Companies: Permanent Compliance Of Obligations To Maintain Certification
Prior to January 1, 2015, companies that introduced goods under temporary importation customs regimes, such as the IMMEX (Maquila) Program, ...Cacheaux, Cavazos & Newton - Article
Obligation To Report Income And Transactions In Countries Listed Under The Income Tax Law
The recent amendments to the Omnibus Tax Ruling for 2016, restarts the obligation for Mexican residents with investments in certain countries, to report their income and transactions.Basham, Ringe y Correa, S.C. - Article
OECD BEPS News – Multilateral Convention And CBC Reports
This instrument was negotiated among more than 100 countries and will bring changes on more than 2000 tax treaties around the world.Basham, Ringe y Correa, S.C. - Article
Paquete Económico Y Reforma Fiscal Para 2026
En este análisis, compartimos las principales consideraciones y modificaciones definitivas de cada uno de los ordenamientos antes señaladosVon Wobeser y Sierra, SC - Article
VAT-MAN RETURNS – Impacts On The Maquiladora Industry Began Jan. 1, 2015
As of Jan. 1, 2015, a 16 percent value added tax (VAT) will once again affect the temporary imports of goods performed by Maquiladoras...Greenberg Traurig - Article
OECD Delivers International Standard For Collection Of VAT On Cross-Border Sales
At the OECD Global Forum on VAT meeting held on November 5th and 6th, more than 100 countries and jurisdictions expressed their intention of endorsing the new OECD International VAT/GST Guidelines...Chevez - Article
Executive Branch Publishes MLI Decree
The instrument was deposited by the Mexican Government before the Secretary-General of the Organization for Economic Co-operation and Development ("OECD") on March 15, 2023.Chevez - Article
Incorrect Transfer Of Tax Losses
On June 1st, 2018, several amendments to the Federal Fiscal Code have been approved by the Federal Executive with respect to the transfer of tax losses.Basham, Ringe y Correa, S.C. - Article
Mexico's Bill Proposal To Tax
On September 6, 2016, a bill for amending certain provisions of the Mexican Income Tax Law was introduced by congressman Jorge Álvarez Máynez of the Movimiento Ciudadano party.Basham, Ringe y Correa, S.C. - Article
Mexico 2017 Repatriation Tax Amnesty
A new amnesty program to incentivize the repatriation of funds kept abroad by Mexican taxpayers was launched.White & Case LLP - Article
Protocol Amending The Agreement Between Mexico And Germany To Avoid Double Taxation And Prevent Tax Evasion Related To Income Tax
On August 4, 2023, the Federal Executive published in the Official Gazette of the Federation the "Decree enacting the Protocol Amending the Agreement dated July 9, 2008, between the United Mexican States...Chevez - Article
Suprema Corte de Justicia Resuelve Primer Amparo Contra Limitantes Legales a las Deducciones
La Segunda Sala de la Suprema Corte de Justicia de la Nación resolvió un recurso de revisión en el que analizó la constitucionalidad de diversas limitantes a las deducciones para determinar el impuesto sobre la renta.Basham, Ringe y Correa, S.C.