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Legal Reform: Ability to hold Shareholders’/Partners’ Meetings and Board of Directors’ Meetings remotely through electronic means

On October 20, 2023, a decree was published to reform and add several provisions of the General Law on Commercial Entities (Ley General de Sociedades Mercantiles) (the "Law") to allow the use of electronic means for the...more

Mexican VAT Refunds are subject to a Drastic Change affecting Business Models in Mexico

The Supreme Court of Justice of the Nation resolved the case 413/2022 holding that the civil law rule to offset receivables and payables between parties to a transaction is not considered payment for VAT credit purposes....more

Mexico deposits with the OECD its Instrument of Ratification of the MLI

Mexico has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Relevant Features of the MLI - On March 15,...more

3/17/2023  /  Mexico , OECD , Ratification , Tax Treaty
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