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Regulation in relation to the identification of the Controlling Beneficiary

02 May 2022 by SMPS Legal - Mexico

On November 12 and December 27, 2021, the "Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Tax on New Automobiles Law, the Federal Tax Code and other regulations" and the "Miscellaneous Tax Resolution for the fiscal year 2022 and its Annex 19" were released in the Official Gazette of the Federation, by means of which new obligations were introduced in the Federal Tax Code for companies, fiduciaries, trustors or trustees, financial institutions, members of the financial system, notary publics, among others (hereinafter, "obligated parties"), as well as consequences in the event of noncompliance by the regulated parties.

News & Analysis

Mexican tax reform and its impact on the M&A market

10 March 2022 by Galicia Abogados - Federico Scheffler, Sebastián Ayza

Tax reforms introduced in 2022 aim to tackle tax loopholes and strengthen mechanisms enabling tax authorities to perform audits and collect taxes, as Federico Scheffler and Sebastián Ayza of Galicia Abogados explain.

News & Analysis

Mexico’s position addressing climate change: A tax policy analysis

10 January 2022 by Galicia Abogados - Federico Scheffler, Ana Elena Domínguez

Federico Scheffler and Ana Elena Domínguez of Galicia Abogados evaluate Mexico’s commitments to improve its environmental performances via tax policy in light of developments at COP26.

News & Analysis