Ricardo León-Santacruz and Fernando Lujan of Sánchez-DeVanny Eseverri explain how the Mexican 2014 tax reform limits tax incentives and imposes new administrative burdens on the maquiladora sector, which is made up of wholly owned companies that process or assemble imported materials and parts into finished products for sale to the country of origin or other parts of the world.
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Scott Bessent reportedly felt undermined by Musk naming Gary Shapley as acting IRS commissioner; in other news, Baker Tilly will combine with a top 15 US firm
Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
World Tax global head of research Jon Moore tells ITR how his team spots standout submissions, and gives early statistical insights into this year’s entries