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Mexico International Tax Issues

Holland & Knight LLP

CNBV propone obligaciones en materia de información de sostenibilidad en México

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La Comisión Nacional Bancaria y de Valores (CNBV) de México, el 13 de septiembre de 2024, publicó en el portal de la Comisión Nacional de Mejora Regulatoria (CONAMER) el anteproyecto de la resolución que modifica las...more

Hogan Lovells

Aviso de socios

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El 6 de junio de 2024, se publicó en el Diario Oficial de la Federación el Anexo 1-A de la Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2024. En dicho documento se efectuaron diversas...more

Procopio, Cory, Hargreaves & Savitch LLP

Nearshoring in Mexico: Some Basics for Chinese Companies

In recent years, direct investment from Chinese companies into Mexico has experienced significant growth. This surge is evident in the figures, rising from $38 million in 2011 to $386 million in 2021 and $282 million in 2022....more

Holland & Knight LLP

Entra en vigor el Convenio Multilateral para Tratados Tributarios en México

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Se publicó en el Diario Oficial de la Federación (DOF) de México el decreto por el que se promulga el Convenio Multilateral para Implementar las Medidas Relacionadas con los Tratados Fiscales para Prevenir la Erosión de las...more

White & Case LLP

Mexican VAT Refunds are subject to a Drastic Change affecting Business Models in Mexico

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The Supreme Court of Justice of the Nation resolved the case 413/2022 holding that the civil law rule to offset receivables and payables between parties to a transaction is not considered payment for VAT credit purposes....more

Hogan Lovells

Mexico | Taxation and Collection Master Plan for 2023

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The Tax Administration Service published the coordination strategy for taxpayer audits for the fiscal year 2023, which mainly consists of management by the tax authority for taxpayer compliance, actions for the auditing of...more

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México | Plan Maestro de Fiscalización y Recaudación para 2023

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El Plan Maestro de Fiscalización y Recaudación para el ejercicio de 2023 publicado por el Servicio de Administración Tributaria publicó la estrategia de coordinación para la fiscalización de contribuyentes, la cual...more

Freeman Law

Buying Real Estate in Coastal Mexico: Tax Implications in the U.S. & Mexico

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Tulum, Cabo, Cancun, and Playa del Carmen are not only wonderful vacation destinations in Mexico, they are also very attractive destinations for American investors. Clients interested in acquiring real estate in Mexico, often...more

Freeman Law

Maquiladora Program

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In 1964, the Mexican government introduced Maquiladoras as a strategy to attract foreign investment and increase industrialization on the Mexican border. Maquiladora’s process, produce, transform, or repair goods owned by...more

Freeman Law

Tax Residency Status Modification: Mexican Tax Implication

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For Americans and other foreign residents, Mexico is a very attractive country to live and work, because of its weather, rich culture, delicious food, friendly locals, and cost of living. And in an increasingly global...more

Hogan Lovells

New Import Duty and Export Duty Law

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The new Import Duty and Export Duty Law has been published in Mexico’s Federal Official Gazette. The publication took place on June 7, 2022. On June 7, 2022 the Ministry of Economy of Mexico published in the Mexican Official...more

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Nueva Ley de los Impuestos Generales de Importación y de Exportación

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Se publica en el Diario Oficial de la Federación la nueva Ley de los Impuestos Generales de Importación y de Exportación. El 7 de junio de 2022 se publicó en el Diario Oficial de la Federación (DOF) la nueva Ley de los...more

Hogan Lovells

Decree by means of which the Ministry of Economy issues general rules on foreign trade matters

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On May 9, 2022, the "Decree by means of which the Ministry of Economy issues general rules and criteria on foreign trade matters" was published in the Mexican Official Gazette, whereby several reforms in the operation of...more

Hogan Lovells

Acuerdo por el que la Secretaría de Economía emite Reglas y criterios en materia de comercio exterior

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El pasado 9 de mayo de 2022 se publicó en el Diario Oficial de la Federación el “Acuerdo por el que la Secretaría de Economía emite Reglas y criterios de carácter general en materia de comercio exterior”, por medio del cual...more

Hogan Lovells

Identificación del Beneficiario Controlador como nueva obligación fiscal

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A partir de 1 de enero de 2022 las entidades legales en México deberán implementar procedimientos internos para obtener y conservar, como parte de los registros contables, la información de sus Beneficiarios Controladores....more

Hogan Lovells

Identification of the Beneficial Controller as a new tax liability

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Effective January 1, 2022, legal entities in Mexico must implement internal procedures to obtain and keep, as part of the accounting records, the information of their Beneficial Controllers....more

Hogan Lovells

Obligaciones para Organizaciones de la Sociedad Civil 2022

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Durante el 2022 debemos contemplar ciertas obligaciones en este año así como nuevas disposiciones de interés para las OSC en diversas materias. Es importante que las revises para que cumplas con todos los requisitos que pide...more

Hogan Lovells

Impuestos a las Plataformas Digitales - Iniciativa Ciudad de México

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La Jefa de Gobierno de la Ciudad de México presentó una iniciativa por virtud de la cual se adiciona el artículo 307 TER al Código Fiscal de la Ciudad de México el cual tiene por objeto que las personas físicas o morales que...more

Carlton Fields

Mexico Imposes Digital Services Tax on Online Activities

Carlton Fields on

Possible Future Risk for U.S. Financial Services Companies - Global digitalization spurred by rapid advances in digital technology is enabling virtual business operations at a frenetic pace, including by insurance and other...more

Jones Day

Mexico Moves Forward With Bill to Regulate Outsourcing

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On April 20, 2021, the Senate approved the bill sent by the president of Mexico that contains several provisions regulating outsourcing arrangements (the "Bill"). The Bill seeks to amend the Federal Labor Law, the Social...more

Freeman Law

International Tax Treaty: Mexico

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The world’s most populous Spanish-speaking nation. Mexico is a Federation comprised of 32 states, being Mexico City the capital of the country. The government of Mexico is divided in three branches: the Legislative Branch in...more

Holland & Knight LLP

Tax Considerations in Mexico Under COVID-19

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These unusual times have called for unprecedented measures. Governments all over the world have been forced to ban travel, place strict quarantine requirements and grant tax benefits of some sort in an effort to alleviate the...more

Holland & Knight LLP

Mexico Grants Tax Incentives on Capital Gains, Corporate Bond Interest

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A Presidential Decree by Mexico President Andrés Manuel López Obrador granting a new set of income tax incentives to capital gains and interests derived from corporate bonds (the Decree) became effective on Jan. 9, 2018. ...more

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Estímulos Fiscales en la Frontera Norte de México

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El 1 de enero de 2019 entró en vigor el Decreto de Estímulos Fiscales de la Región Fronteriza Norte (Decreto) el cual otorga ciertos beneficios en materia del impuesto sobre la renta (ISR) y del impuesto al valor agregado...more

Holland & Knight LLP

A Digital Services Tax in Mexico?

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• A Mexican political party, Party of the Democratic Revolution (PRD), recently added Mexico to the global debate as to whether or not a digital services tax should be imposed on companies providing digital services,...more

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