Although no major tax reform was adopted in Mexico as part of the 2023 Economic Package, changes at an international level and some being brought at the regulatory level could have significant implications for different...more
1/13/2023
/ Anti-Avoidance ,
Corporate Taxes ,
Foreign Corporations ,
Foreign Investment ,
Foreign Nationals ,
Investors ,
Mexico ,
Mortgage REITS ,
Multinationals ,
Publicly-Traded Companies ,
REIT ,
Tax Rates ,
Tax Treaty
Los siguientes son aspectos relevantes de la iniciativa presentada el 7 de septiembre del 2021, por el Ejecutivo Federal de México, que reforma, adiciona y deroga entre otros ordenamientos, la Ley del Impuesto sobre la Renta,...more
Tras la culminación del proyecto Erosión de la Base Desplazamiento de Beneficios (Base Erosion Profit Shifting o BEPS) en 2017, proyecto creado para combatir la erosión de la base gravable y estrategias para la transferencia...more
A Presidential Decree by Mexico President Andrés Manuel López Obrador granting a new set of income tax incentives to capital gains and interests derived from corporate bonds (the Decree) became effective on Jan. 9,...more
1/15/2019
/ Capital Gains ,
Corporate Bonds ,
Debt Securities ,
Foreign Exchanges ,
Income Taxes ,
Initial Public Offering (IPO) ,
Interest Rates ,
International Tax Issues ,
Investors ,
Mexico ,
Presidential Decrees ,
Private Equity ,
Publicly-Traded Companies ,
Tax Incentives ,
Tax Rates
El anteproyecto de la Ley de Ingresos de la Federación para el ejercicio 2019 (LIF), contemplaría la condonación total o parcial de ciertos créditos fiscales sobre contribuciones federales y sus accesorios, el perdón de hasta...more
• As noted in Part 1 of this series, new H.R. 1, informally known as the Tax Cuts and Jobs Act (Tax Act), has been the most important change to the U.S. tax code in a generation.
• In Part 2, this client alert continues to...more
7/25/2018
/ Capital Losses ,
Carried Interest ,
Corporate Taxes ,
Depreciation ,
FIRPTA ,
Foreign Corporations ,
Foreign Direct Investment ,
Foreign Subsidiaries ,
General Partner ,
Income Taxes ,
Intangible Property ,
Interest Payments ,
IRS ,
Limited Liability Company (LLC) ,
Mexico ,
Multinationals ,
Partnership Interests ,
Partnerships ,
Pass-Through Entities ,
Pension Funds ,
Real Estate Investments ,
Rental Income ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Taxable Distributions ,
Transfer of Assets
• The Tax Cuts and Jobs Act (Tax Act), signed into law on Dec. 22, 2017, made significant changes to the manner in which U.S. corporate and individual taxpayers are taxed on income from international operations.
• The Tax...more
7/23/2018
/ Base Erosion Tax ,
Controlled Foreign Corporations ,
Corporate Structures ,
Corporate Taxes ,
Dividends ,
Financing ,
Foreign Corporations ,
Foreign Derived Intangible Income (FDII) ,
Foreign Direct Investment ,
Foreign Subsidiaries ,
Foreign Tax ,
Foreign Tax Credits ,
GILTI tax ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investors ,
IRS ,
Mexico ,
Offshore Funds ,
Shareholders ,
Subpart F ,
Tax Cuts and Jobs Act ,
Tax Exemptions ,
Tax Liability ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Transition Tax