Mexico: Lack of business purpose as factor in determining sham transactions A recent court ruling in Mexico has enabled the tax authorities to dive deeper into taxpayer affairs to determine whether transactions have real substance. February 27 2018
Mexico: Controversy over applicability of 4.9% withholding tax rate on interest The SAT ruling now has expanded the situations where the 4.9% withholding tax rate is not applicable to include interest derived from certificates, loans and other financial transactions. By Ricardo Santoyo December 14 2017
Mexico: The “business reason” in the Mexican tax law In order to provide legal and tax treaty certainty, such a concept should be included and described in legislation because, the mere use of it has a clear negative impact... October 26 2017
Mexico: Substance-only tax litigation proceedings introduced Mexico's Federal Administrative Trial Law and the Federal Fiscal Code were amended on January 27 2017 By Mauricio Martínez D´Meza Violante August 23 2017
Mexico: General rules governing Mexico’s R&D tax credit Taxpayers must comply with the rules to qualify for the credit. By Ricardo Gonzales Orta March 23 2017
Mexico: Decree on capital repatriation The Mexican tax authorities may issue rules for implementing the decree. By Ricardo Gonzales Orta February 28 2017
Mexican court rules against taxpayers on deduction limits and e-accounting By a majority vote, the Second Chamber of Mexico's Supreme Court of Justice ruled on the constitutional trials filed against the Income Tax Law that only allow employers to deduct... By Mauricio Martínez D´Meza Violante October 26 2016
