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New Multilateral Tax Treaty Implements the Subject to Tax Rule

More than 135 jurisdictions since October 2021 have joined a groundbreaking plan to address certain tax challenges of the new digital and global economy. The plan consists of a Two-Pillar Solution to update key rules of the...more

Tax Considerations in Mexico Under COVID-19

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

Mexico Grants Tax Incentives on Capital Gains, Corporate Bond Interest

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,...more

Estímulos Fiscales en la Frontera Norte de México

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

A Digital Services Tax in Mexico?

• 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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