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Chinese Mobility in the USMCA Region: A Choking Process that will Upend the U.S. and Mexican Automotive Industries

The United States-Mexico-Canada Agreement (USMCA) automotive sector must be prepared to navigate a new set of requirements that will likely reshape supply chains, impact costs, and alter the competitive dynamics within the...more

Tax benefits for contributors to key operations in certain zones located in Yucatán, Mexico

In order to promote investment, encourage economic growth, and the creation of formal jobs in the peninsular region of the Yucatan (where the Mayan Train will pass through) the Mexican Ministry of Treasury (SHCP by its...more

Extemporaneously Cancelled Invoices Can Be Given Tax Effect

Extemporaneously Cancelled Invoices Can Be Given Tax Effect - Through an amendment made to article 29-A of the Mexican Federal Tax Code (Código Fiscal de la Federación or CFF), since 2022 the period during which taxpayers...more

Mexican Government Promotes Nearshoring Through Tax Benefits

Taking advantage of the nearshoring effect, the Mexican Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) issued a Decree that will provide tax benefits to key sectors of the export industry...more

VAT tax consequences due to the offsetting of debts

In any type of transaction, it is usual for two parties to enter into a debtor/creditor relationship and use the legal concept of compensation as a method of payment for their respective debts, making it easy to comply with...more

Mexican Supreme Court of Justice Invalidates Key Provision in Federal Tax Code That Authorized the Disclosure of PII by Federal...

The Mexican Supreme Court of Justice ruled to invalidate the last paragraph of Article 17-F of the Mexican Federal Tax Code, which allowed requests be made to the Mexican Tax Administration Service (Servicio de Administración...more

Nearshoring and Beyond: Hot Topics for Automotive Companies Operating in Mexico

As manufacturing in Mexico returns to pre-pandemic levels, several recent legal developments may affect those operations. Manufacturers, particularly those in the automotive industry, need to consider new Mexican labor...more

Mexico: Some Key Issues to Watch in a Financially Stressed Environment

Following the bank receivership of Silicon Valley Bank (SVB) and similar situations with other stressed financial institutions in the U.S. and Europe, companies are concerned with their international assets and credits held...more

Mexico’s Role in the USMCA-Driven Consolidation of the North American Auto Industry

It’s the beginning of a new year! 2020 is over, COVID-19 vaccines are being administered, the USMCA is in effect, and there is an apparent unofficial understanding that the auto industry is essential in North America (Mexico,...more

Top Legal Issues Facing the Automotive Industry in 2021

One year ago, the automotive industry was swiftly and seriously impacted by the COVID-19 pandemic. This disruption, in addition to the new administration, continues to present a variety of fresh issues. Foley’s...more

Mexico Resumes Economic Activities: Additional Guidance as Operations Restart

As expected, the transportation manufacturing industry (which includes automotive and aerospace), along with the mining and constructions industries, have been characterized as essential and will be allowed to restart...more

Mexico Automotive Restart: Automotive Suppliers Are Now Recognized To Be Conducting Essential Activities and Subject To Health...

Today, the Mexican government confirmed that manufacturing of transportation equipment includes the automotive industry and is an essential activity permitted to operate. There are some inconsistencies reported between the...more

Mexican Legal Hot Topics

With the new administration of President Andrés Manuel Lopez Obrador, Mexico is currently facing numerous political and economic changes. These changes will have a direct impact on business activities in Mexico including the...more

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