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Mexico’s New Administration Outlines Private Sector Participation in the Energy Sector

President Claudia Sheinbaum, who recently took office, announced her administration’s plan to open private sector investment in power generation and clean energies, a shift from the prior administration of López Obrador where...more

Mexican Administration Offers Boost to Clean Energy, Infrastructure Under New Leadership

Claudia Sheinbaum made history last week as Mexico’s first female president and laid out her vision to promote clean energy and increase investment in the infrastructure sector. In contrast to the previous administration,...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 Restricts Importation of Certain Fuels and Petrochemicals into Mexico

On October 23, 2023, the Mexican President published in the Official Gazette of the Federation a Decree under which the Mexican Government implements measures to combat the illicit trading of fuels, related to the importation...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

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

Foley Assisted Client in Obtaining Favorable Resolution in Constitutional Trial Against the Reforms Made to the Electric Industry...

On October 2021, President Andrés Manuel López Obrador submitted to the Mexican Congress a Bill to amend Articles 25, 27, and 28 of the Mexican Constitution related to energy matters. The purpose of the Bill, named the...more

The United States Seeks Consultations with the Mexican Government Regarding Mexico Energy Policy under the USMCA

The United States of America has requested dispute settlement consultations with the Mexican Government under Chapter 31 of the United States–Mexico–Canada Agreement (USMCA). The consultations are linked to Mexico’s new...more

Employment Compliance Trends: New Litigation Ruling Impacts Mexican Companies

In September 2016, there was a major shift in the Mexican Supreme Court’s approach to damages, where the highest court in the country ruled on the legality of punitive damages. In April 2020, federal courts made pivotal...more

Mexico Issues New Mandatory Standard (NOM 029) Related to Timeshare Services

The March 28, 2022 Federal Official Gazette published mandatory standard NOM-029-SE-2021, Business practices-Informational requirements for the provision of timeshare services (NOM 029), which supersedes the 2010 version. ...more

Mexico’s Antitrust Commission Recommends That Congress Not Pass Constitutional Reform in Electricity Sector Due to Competition...

Last year, Mexican President Andrés Manuel López Obrador submitted to the Mexican Congress a bill to amend a number of constitutional articles related to certain energy matters (the “Bill”). If approved, the Bill would undo...more

Mexico’s Supreme Court Resolved the Constitutional Trial Filed Against the Reforms Approved Last Year to the Electric Industry Law

Yesterday, Justices of the Supreme Court resolved the Constitutional Trial 64/2021 filed by the Minority of the Senators against the reform passed by the Mexican Congress to the provisions of the Electric Industry Law (the...more

Mexican President Announces Significant Constitutional Reforms Affecting Energy Sector

Following prior attempts to preclude private investor participation in the energy sector through Congressional legislation (i.e. Electric Industry Law and Hydrocarbons Law), President Andrés Manuel López Obrador, submitted to...more

Mexican Congress Extends Term to September 1 to Comply with Recent Outsourcing Amendments

On April 23, 2021, the Mexican government amended several legal statutes including the Federal Labor Law, Social Security Law, National Workers’ Housing Fund Institute Law, Federal Tax Code, Income Tax Law and Value Added Tax...more

Midstream, Downstream, Import/Export Permit-Holders Under Commercial Siege by Mexico’s Government

On May 5, 2021, regardless of the clear warnings and recommendations by Mexico´s Antitrust Commission, amendments to the Hydrocarbons Law were published in the Federation’s Official Gazette. The referred amendments pose a...more

Ban to General Outsourcing/Insourcing Is Approved by Mexican Congress

As previously informed, on November 11, 2020, the President of Mexico submitted a bill proposing the amendment of the Federal Labor Law, Social Security Law, National Workers’ Housing Fund Institute Law, Federal Tax Code,...more

Mexico: Balancing Remedies Regarding the Reformed Electricity Industry Law

The Mexican President’s preferential Bill to Reform the Electricity Industry Law has passed both Houses of the Mexican Congress without changes and is now applicable law (the Reformed Electricity Law or the Law). As we...more

Bill to Reform Mexican Electricity Industry Law Recently Introduced by President López Obrador

President Andres Manuel López Obrador has sent to the House of Representatives a preferential bill to reform the Electricity Industry Law, which Congress will be required to discuss in the next 60 days....more

New Labor Bill Poses Corporate and Economic Challenges to Companies Doing Business in Mexico

On November 11, 2020, the President of Mexico submitted a bill proposing the amendment of the Federal Labor Law, Social Security Law, National Workers’ Housing Fund Institute Law, Federal Tax Code, Income Tax Law, and Value...more

Mexican Companies Face New Challenges as Operations Resume

While essential companies continue to operate in the midst of the COVID-19 pandemic, a new set of challenges has appeared on the horizon. Those new challenges come from certain states that have enacted prohibitions to or...more

As Mexico Reopens, Authorization Requirements Were Set Aside

In this ever-changing environment, the Mexican government issued an additional executive order (the “Executive Order”) on Friday, May 29, 2020, setting forth the country’s strategy and specific technical guidelines to resume...more

Recognition and Enforcement in Mexico of Foreign Reorganization Proceedings (Chapter 11)

COVID-19 has had a dramatic impact on the world economy with the virus affecting jobs and companies around the world in many ways, with imminent cash-flow shortfalls soon to occur throughout many sectors of the global...more

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