38 results found

This article is intended as a "caution" light for companies sending or receiving an executive or technician ("expat") to perform work in Mexico.

On June the 23rd 2005 was published the Ley Federal de los Derechos del Contribuyente, ( "LFDC" or Contributor's Federal Law) in the Official Federal Gazette, which is composed by 27 articles, this Federal Law is intended to regulate the contributors basic rights and guarantees before the tax authorities.

After two years of work, on October 5, 2015 the OECD presented the final package of the 15-action Base Erosion and Profit Shifting (BEPS) Action Plan...

El 6 de octubre de 2022 en las Comisiones Unidas de Relaciones Exteriores y de Hacienda y Crédito Público del Senado se discutieron y se aprobaron sin cambios los Proyectos de Dictamen de la "Convención Multilateral para Implementar las Medidas relacionadas.

On January 1, 2013, Mexico will enter into new income tax treaties with Lithuania and Ukraine.

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.

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

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

In March 2013, two new income tax treaties signed by Mexico, with Hong Kong and with Qatar, were published in the Mexican Official Gazette.

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.

Finalmente, es importante señalar que las anteriores reglas entrarían en vigor al día siguiente de su publicación en el Diario Oficial de la Federación.

Hoy, 15 de junio, se publicó en el Diario Oficial de la Federación ("DOF") los siguientes Decretos...

Mexico is experiencing a rough time, economically speaking at the moment, but hopes are high for better times ahead. With new tax laws and a relatively young government, these are interesting times for this country.

Non-Mexican businesses selling products into Mexico, through Mexican-based employees or sales representatives, or selling service contracts through Mexican-based employees...

En julio de 2013 la Organización para la Cooperación y Desarrollo Económico ("OCDE") presentó un plan de 15 acciones para combatir la erosión de la base imponible y la transferencia de utilidades...

A Tax Treaty developed to avoid double taxation, negotiated between Mexico and Spain in late 2015, was just recently published in the official gazettes of both nations. The new protocols are effective September 27, 2017.

Adicionalmente, se agregó el estatus de los Convenios Bilaterales firmados por México que entraron en vigor con posterioridad a 201.