Article 181 of the Income Tax Law ("ITL") establishes the requirements that must be met in order to consider that taxpayers are performing maquila operations eligible for the transfer pricing safe harbor.

The National Commission for Minimum Wages announced the increases of 4% in the general minimum daily wages for the three geographic areas of the Mexican Republic.

On January 26, the Presidency issued a Decree which establishes certain tax incentives for the repatriation of capital (tax amnesty) and certain tax compliance alternatives (tax anonymity) for individuals with foreign source income. This was done to promote the repatriation of productive capital and increase the security of taxpayers derived from their individual tax compliance obligation.

On July 4, 2014, the Second Restatement to the Administrative Tax Rules for 2014 (the "Rules") was published in the Federal Official Gazette.

Usted esta tranquilo. Su empresa ha hecho una gran inversión en tecnología, con su ERP ha logrado eficiencias y ahorros importantes.

In the past decade, we have witnessed an enormous advance in the technological field. We can see such cases in the increase of Internet users, e-mails, PDAs, among others.

On May 11, 2019, the Second Section of the Superior Chamber of the Federal Tax Court issued two isolated rulings in relation

On February 14, 2014, several modifications on the Rules on Sanitary Control of Products and Services and on Advertising for Health Matters were published in the Federal Official Gazette.

¿Le gustaría aumentar la protección de su marca en México e incluso (en algunas cosas) en el extranjero? ¿Qué le parecería poder impedir que alguien registrara SU marca para productos diferentes o en otro país?

El día 23 de junio del 2005 se publicó en el Diario Oficial de la Federación el decreto por el cual se expidió la Ley Federal de los Derechos del Contribuyente (LFDC), misma que se integra de 27 artículos (incluidos tres transitorios) y tiene por objeto regular los derechos y garantías básicos de los contribuyentes en sus relaciones con las autoridades fiscales.

Would you like to broaden your trademarks protection in Mexico and (in some cases) abroad? Would you like to be able to stop third parties from registering YOUR mark for different goods and services in Mexico or other country?

El SAT anunció una nueva prórroga para el envío del Catálogo de Cuentas y las balanzas de comprobación de enero y febrero de 2015.

On July 31, 2019, the Official Federal Gazette published the Protocol for the Legitimation of Existing Collective Bargaining Agreements that was anticipated by the eleventh transitory article of the Federal Labor Law Reform ...

In the business world, secrets become relevant when they help us keep a competitive or economic advantage over others.

Article 74 of the Social Security Law ("SSL") establishes the obligation of employers to annually declare the work related accidents and illnesses, with the purpose of modifying the Occupational Risk Insurance Premium.

On December 28, 2023, the Ministry of Finance and Public Credit ("SCHP" [per] its acronym in Spanish), published in the Official Gazette of the Federation, ...

In an overly simplified manner, the year 2000 and 2003 amendments to the Civil Code, the Code of Civil Procedure and the Commercial Code can be summarized to conclude that electronic signatures are, for legal purposes, as equally binding for the signatory or the entity the signatory legally represents as printed signatures.

The long awaited Mexico-Japan EAA, finally came into effect today, April 1, 2005.

El pasado 31 de julio de 2019, se publicó en el Diario Oficial de la Federación el Protocolo para la Legitimación de Contratos Colectivos de Trabajo Existentes a que se refiere el artículo Décimo Primero Transitorio de la reforma ...

The last ten years have been maturing years for Mexico and its democracy. We have gone from a state controlled single party presidential system to a true democracy, in which a rebellious Congress seeks to take power away from a traditionally overpowering yet currently naïve Presidency, while both are being frequently subject to the review of a maturing Supreme Court.