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  • By Scott Antel and Andrei Shamshurin, Ernst & Young, Moscow
  • Ernst & Young (CIS) Ltd
  • By Evgeny Astakhov and Maureen O’Donoghue, Ernst & Young, Moscow
  • Ministry of Taxation of the Russian Federation
  • By Victor Borodin and Alexander Smirnov, Ernst & Young, Moscow
  • By Tim Carty and Valentina Balykova, Ernst & Young, Moscow
  • By Scott Antel, Ernst & Young, Moscow
  • By Julia Maximovskaya and Julia Timonina, Ernst & Young, Moscow
  • Over the last few months, Mexico has been analyzing the feasibility of issuing clear regulations on electronic signatures for use with electronic and optic technology or any other technology. On August 29 2003, a decree was published amending and adding to provisions of the Commerce Code as concerns electronic signatures.
  • The consolidated taxation system became effective in August 2002. The original consolidated tax rules were partly amended under the Tax Reform Act, which includes amendments to make up for the incompleteness of the original rules.