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Mexico Archive

  • August 2019

    What to expect at the IFA 2019 Congress

    August 09, 2019

    International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds.

  • July 2019

    Americas Tax Awards 2019: Nominees announced

    July 25, 2019

    The nominees for the 14th annual Americas Tax Awards have been announced.

  • Survey results: Untangling CFC structures

    July 15, 2019

    Multinational businesses are simplifying structures to navigate the rules that target controlled foreign corporations (CFCs) and their shareholders. ITR asked those tax heads who have adopted this approach to share their business’s operational changes.

  • Global minimum taxation: A matter of time

    July 10, 2019

    Minimum tax red flags have appeared in recent legislation as countries and organisations race to address perceived inequities within the international tax regime.

  • Tax Advisory Survey 2019

    July 10, 2019

    Tax and trade wars among governments and the battles companies face against tax authorities through audits and inevitable disputes mean even the most super-human tax director among us needs a little help.

  • Tax transformation: What companies need to know

    July 10, 2019

    In a wide-ranging interview, ITR speaks to Terri LaRae, partner and leader of the global operations transformation tax team at Deloitte, about the factors driving tax transformation and how tax departments can get the best out of it.

  • Mexico: The decree to end all tax pardon decrees

    July 10, 2019

    Although this title may read like the like a title to a thriller novel or at least a pretty good campaign soundbite, it comes very close to the actual name of a recently published executive decree in Mexico.

  • How concerned should companies be about data they send to tax authorities becoming public?

    July 10, 2019

    It’s interesting that the subject of data submitted to the tax authorities becoming public, either through a data leak or public country-by-country reporting (CbCR), is clearly still a significant concern among tax directors.

  • May 2019

    Exercising judgement as the head of tax

    May 28, 2019

    Heads of tax are called upon to make decisions continually, ranging from routine choices to the less frequent, but materially significant. Making decisions involves a combination of exercising judgement and drawing on structured processes to reduce risk writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Blockchain case study: A way to speed up Mexico’s tax refunds

    May 28, 2019

    Could Mexico’s tax authorities have avoided legal action from businesses looking for compensation over slow tax refunds by replacing legacy reporting systems with blockchain technology? Danish Mehboob investigates.

  • Taxpayers say a sabbatical on BEPS would be a good thing

    May 01, 2019

    Tax directors have criticised a post-BEPS environment for emboldening less experienced, less technically-knowledgeable tax authorities to start transfer pricing audits based on “unsound arguments” to crack down on aggressive tax planning.

  • April 2019

    ITR Americas Tax Awards 2019: Submit now

    April 10, 2019

    International Tax Review is now accepting submissions for the 2019 Americas Tax Awards.

  • Media companies support digital taxation proposals

    April 05, 2019

    Media-related businesses are united in their desire to ‘level the playing field’ on taxing traditional and digital companies, but they do not all agree on the best way forward.

  • The world’s best tax transactional firms 2019

    April 03, 2019

    International Tax Review presents key trends and developments in the tax transactional market and ranks the best firms to help companies navigate the post-BEPS environment that poses challenges in restructuring and mergers and acquisitions.

  • Survey: Untangling CFC rules and regimes

    April 01, 2019

    Companies have to navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country’s rules risk unexpected audits or an unreasonably high tax burden.

  • March 2019

    MNEs take legal action to expedite tax returns in Mexico

    March 21, 2019

  • Stepping up: Companies get into the stride of post-BEPS tax transactions

    March 21, 2019

    After a buoyant start to 2018, M&A activity tailed off in the final quarter of the year. Despite this, for transactional tax, many large companies are restructuring as they adjust to the US Tax Cuts and Jobs Act, post-BEPS rules such as the EU Anti-Tax Avoidance Directive, and to the new reality of the digital economy.

  • Government and customers – the driving force of digitisation

    March 21, 2019

    Kim Hau, senior proposition manager for ONESOURCE Indirect Tax at Thomson Reuters, explains why corporate indirect tax teams must shift their approach from ‘surviving’ the compliance cycle to a more proactive and considered way of working.

  • MNEs accept higher tax burden is inevitable at OECD digital tax consultation

    March 14, 2019

    Corporate tax heads at the OECD digital tax consultation in Paris admitted that they would need to bow to political pressure and accept potentially painful reforms.

  • February 2019

    Submit now for World Tax and World TP 2020

    February 11, 2019

    We are pleased to announce the official launch of World Tax and World TP 2020.

  • Investor pressure drives corporate tax policy development

    February 01, 2019

    Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

  • January 2019

    Financial institutions adapt to tax transparency

    January 28, 2019

    Tax transparency initiatives such as the CRS, AEOI and FATCA, and the upcoming mandatory disclosure rules, are having a profound impact on the operations and IT infrastructure of financial institutions (FIs) worldwide. Ronald Frey, chief product officer of the RegTech product unit within BearingPoint, discusses how these are creating trends towards data alignment and centralisation, and are changing the role of FIs and wealth managers in cross-border tax reporting.

  • The battle for resources: Making the case for tax departments

    January 28, 2019

    The rate of change in the tax regulatory environment in recent years has been rapid, arguably more so than at any other time in recent history. Heads of tax are competing with colleagues in other functions for a share of finite budgets. The challenge is to show value for money, writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Special features - January 2019

    January 28, 2019

    Read this month's special feature on Mexico

  • Not another tax department transformation

    January 28, 2019

    One of the principal subjects of discussion and analysis in tax in recent months is digitalisation. I am not only talking about the OECD, EU and unilateral proposals to address the taxation of the digital, or digitalised, economy, but also the potential of digital innovations to change business, tax administration and tax department processes.

  • Potential tax inefficiencies in equity crowdfunding transactions in Mexico

    January 28, 2019

    Mexican tax authorities are still yet to issue specific regulation surrounding crowdfunding activities, and with new a law addressing the financial technology sector at large, questions still remain surrounding the popular capital raising vehicle.

  • The new US–Mexico–Canada Agreement

    January 23, 2019

    The US, Mexico and Canada have signed a new modernised trade agreement (USMCA) to replace the North American Free Trade Agreement (NAFTA). Oscar López Velarde and Daniela Iñigo Arroyo of Ritch, Mueller, Heather & Nicolau discuss the key highlights.

  • Mexico introduces new tax incentives to stimulate financial sector

    January 14, 2019

    As part of a multidisciplinary strategy by Mexico’s Central Bank (Banxico) and Ministry of Finance and Public Credit (SHCP) to stimulate the nation’s financial sector, a presidential decree on January 8 introduced several new tax incentives.

  • What the G20 should know about international cryptocurrency tax policy

    January 07, 2019

    International cryptocurrency tax policy can achieve trust if it is done correctly, writes Michael Minihan, partner at BX3 Capital.

  • Incoming Mexican government submits its first Economic Plan to Congress

    January 02, 2019

    Mexico's Secretary of Treasury submitted the 2019 Economic Plan. While the plan does not create or increases taxes, it does include measures to increase the cash flow for tax authorities

International Correspondents