219 results found

El 19 de julio de 2022 se dio a conocer en el portal de Internet del Servicio de Administración Tributaria (www.sat.gob.mx) la primera versión anticipada de la Sexta Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2022 (RMF).

El 31 de agosto de 2022 se publicó en la Gaceta Oficial del Estado de Veracruz de Ignacio de la Llave el "Decreto por el que se otorgan beneficios fiscales a personas físicas y morales...

The new General Law of Alternative Dispute Resolution Mechanisms (the Law) recently became effective,

In order to fulfill the tax obligations regarding outsourced services, in order to deduct the expenses for income tax purposes ...

El 21 de enero de 2025, el gobierno mexicano publicó en el Diario Oficial de la Federación un decreto por medio del cual otorga beneficios fiscales específicos como parte del "Plan México" impulsado...

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.

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

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

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...

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.

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...

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

As a direct result of globalized manufacturing processes, maquiladoras (currently "IMMEX companies") have positioned themselves as one of the most significant Mexican participants in the creation...

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

On September 1, 2023, the "Guidelines for granting tax benefits to taxpayers engaging in productive economic activities within the Development Poles for the Welfare of the Isthmus of Tehuantepec"...