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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

Acuerdo sobre Impuesto Mínimo Global y sus implicaciones para México

Tras la culminación del proyecto Erosión de la Base Desplazamiento de Beneficios (Base Erosion Profit Shifting o BEPS) en 2017, proyecto creado para combatir la erosión de la base gravable y estrategias para la transferencia...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

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