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Mexico Archive

  • September 2018

    Common challenges faced by foreign pension funds investing in Mexico

    September 20, 2018

    Mexico grants income tax exemptions on certain types of investments made by foreign pension funds (FPFs) in the country.

  • Americas Tax Awards 2018 winners announced

    September 14, 2018

    The top tax and transfer pricing experts from across the Americas congregated at the Pierre Hotel, New York, on September 13 to honour the very best firms and individuals across a host of categories. Check out the winners here.

  • Mexico confirms that US may qualify as a preferential tax regime in light of the 2017 Tax Cuts and Jobs Act

    September 11, 2018

    It is common for OECD member countries to consider investments in tax havens and preferential tax regimes (PTR) as harmful practices that may enhance tax evasion.

  • Cryptocurrencies: Unanswered questions from a Mexican tax perspective

    September 06, 2018

    Mexico’s tax system lacks clarity on the status of cryptocurrencies. Treating them as either property or currency each have their own specific implications, writes Omar Zuñiga, partner, and Eduardo Brandt, senior associate, at Creel García-Cuéllar Aiza y Enríquez.

  • August 2018

    The importance of working together

    August 24, 2018

    International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

  • TP: Employees trigger value creation within MNEs

    August 24, 2018

    Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

  • The new tax function: Building a culture of no surprises

    August 24, 2018

    In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

  • Taxation of the digital economy – is it even worth it?

    August 24, 2018

    I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t really understand the current enthusiasm on the part of the OECD, the EU and governments to investigate ways to change the taxation of the ‘digitalised’ economy.

  • July 2018

    Americas Tax Awards 2018: Shortlists announced

    July 31, 2018

    The nominees for the 13th annual Americas Tax Awards have been announced.

  • Tax challenges of the crowdfunding ecosystem in Mexico

    July 25, 2018

    Mexico’s alternative finance market has grown significantly. Regulators now face the challenge of setting rules that allow the industry to flourish, while in parallel trying to ensure they will have sufficient powers to adequately supervise such a constantly evolving space.

  • Thirteen tax partner promotions at Baker McKenzie

    July 18, 2018

    Baker McKenzie has announced a batch of promotions effective from July 1, taking its total number of new tax partners in 2018 to 13.

  • Presumption of inappropriate transfer of tax losses by tax authorities

    July 18, 2018

    Taxpayers need to ensure that their restructures, spin offs, mergers or changes in shareholders are properly documented to avoid the Mexican tax authorities using new powers to presume there has been an inappropriate transfer of losses.

  • Carbon taxation revenue rose by 50% in 2017 – or did it?

    July 12, 2018

    Global revenue from carbon pricing rose by 50% in 2017 compared to 2016, says a new report from the World Bank. While companies can expect green taxes to keep rising, this statistic doesn’t quite tell the whole story.

  • Tax reforms likely as Lopez Obrador wins Mexican elections

    July 09, 2018

    Mexico’s transition into a new government is set to begin in December, and a series of reforms are expected to commence based on Lopez Obrador’s campaign commitments.

  • Mexico ratifies Framework Agreement of the Pacific Alliance

    July 09, 2018

    The agreement, approved by Mexico, will harmonise the applicable tax treatment on certain interest income and capital gains to avoid double taxation across Chile, Colombia, Mexico and Peru.

  • June 2018

    Euromoney LMG Americas Women in Business Law Awards 2018: winners announced

    June 08, 2018

    The best women lawyers in the Americas gathered at the JW Marriott Essex House hotel in New York last night to celebrate the achievements of women across firms, practice areas and jurisdictions.

  • WTS Global and LATAXNET sign cooperation agreement

    June 06, 2018

    WTS Global and LATAXNET have entered into an exclusive cooperation agreement.

  • May 2018

    Andersen Tax continues expansion in Latin America with new Mexico office

    May 23, 2018

    Andersen Tax & Legal has announced a new presence in the Mexican city of Monterrey.

  • April 2018

    Plenty on planners’ plates: Tax Planning Survey 2018

    April 30, 2018

    The US Tax Cuts and Jobs Act and other countries’ responses to it, the BEPS project, various exchange of information agreements, incoming tax treaty changes and national elections are just a few of the obstacles ensuring that tax professionals have plenty of planning on their plates in 2018.

  • Digital issues and EU VAT reform take centre stage at ITR’s Indirect Tax Forum

    April 30, 2018

    The OECD’s David O’Sullivan opened ITR’s Indirect Tax Forum by talking about the role which web companies can play in collecting VAT and GST. Subscribers and delegates can download his presentation – and those of other speakers, including the EU’s Maria Teresea Fábregas – here.

  • Americas Tax Awards 2018: Enter now

    April 27, 2018

    The submissions period for this year’s Americas Tax Awards is open. Private-practice firms, in-house companies and individual tax professionals can win.

  • Raising capital from Mexican pension funds

    April 13, 2018

    In recent years, Mexican government agencies, including the Mexican Banking and Securities Commission (CNBV) and the National Retirement Savings System Commission (CONSAR) have implemented regulatory changes with the intent of allowing investors in general and specialised retirement fund investment companies in particular, to better diversify their holdings while at the same time providing the private sector with additional fundraising alternatives.

  • Blockchain – $62 billion VAT fraud buster or just another tech bubble?

    April 05, 2018

    Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

  • March 2018

    ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

  • Embracing tax technology: The full perspective

    March 21, 2018

    Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • February 2018

    Tax talent: The world's best transactional firms 2018

    February 27, 2018

    Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • Mexico: Lack of business purpose as factor in determining sham transactions

    February 27, 2018

    A recent court ruling in Mexico has enabled the tax authorities to dive deeper into taxpayer affairs to determine whether transactions have real substance. Carlos Ramírez & Víctor Masón of Deloitte Mexico explain why taxpayers should take note of this judgment.

  • Tax considerations applicable to consortiums in the upstream sector in Mexico

    February 02, 2018

    Derived from the implementation of the energy reform in Mexico, the Mexican Government is carrying out diverse biding processes to award contracts for exploration and production of hydrocarbon activities. Round 2.4., in which 29 deepwater blocks were offered, was carried out on January 31 2018 and was extremely successful.

  • January 2018

    Towards taxation of robots or their use?

    January 30, 2018

    The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

  • Upcoming oil and gas bidding rounds in Mexico: relevant tax considerations for investors

    January 29, 2018

    The 2018 Mexican elections, Trump's sweeping tax reform and recent sector specific tax developments are some of the oil and gas industry’s main concerns as we approach the announcement of winning bidders for upcoming rounds 2.4 (deep waters) and 3.1 (shallow waters). Amid this environment, we discuss our views into what investors should expect in relation to tax developments.

  • Mexico yet to take a stance on taxation of transactions executed with cryptocurrencies

    January 09, 2018

    A thrilling year-end in the cryptocurrency space, where most virtual currencies raised their value in three digit percentages in a matter of months, is ushering in a new wave of investors looking for high-risk/high-return opportunities. This makes the issuance of guidance on the taxation of transactions executed with digital currencies a pressing matter.

International Correspondents