TAX and LABOR. Unconstitutionality of the concepts of Services or Specialized Works defined by the Ministry of Labor and Social Welfare August 16, 2023

In connection to our Newsletter of June 29th, 2023, the Mexican Supreme Court of Justice (MSCJ) recently published the final resolution that resolved the “Amparo” Review 687/2022, with which it…

Continue ReadingTAX and LABOR. Unconstitutionality of the concepts of Services or Specialized Works defined by the Ministry of Labor and Social Welfare August 16, 2023

TAX and LABOR. Mexican Supreme Court of Justice reaffirms the prohibition of Labor Subcontracting June 29, 2023

On June 14th, 2023, the press communication 212/2023 was published in the Mexican Supreme Court of Justice (MSCJ) website, through which it was informed that, during the session that took…

Continue ReadingTAX and LABOR. Mexican Supreme Court of Justice reaffirms the prohibition of Labor Subcontracting June 29, 2023

TAX. Verification powers to verify the identification of the Controlling Beneficiaries June 1, 2023

The term ESG (“Environmental, Social and Governance”) is a globally accepted concept in the administration and management of a legal entity consisting in fundamental and sustainable Criteria to measure its…

Continue ReadingTAX. Verification powers to verify the identification of the Controlling Beneficiaries June 1, 2023

TAX and STRATEGIC COMPLIANCE. Opinion about the business reason by the Collegial Body March 14, 2023

The rule 2.1.52. of the Miscellaneous Tax Resolution for 2023 establishes the integration and operation of the Collegial Body upon whom the tax authorities will submit certain cases that they…

Continue ReadingTAX and STRATEGIC COMPLIANCE. Opinion about the business reason by the Collegial Body March 14, 2023

TAX and LABOR. Amendments to the General Regulations regarding Labor Inspections and Application of Sanctions (Labor Subcontracting) September 6, 2022

On August 23rd, 2022, the Decree that amends several provisions of the General Regulations regarding Labor Inspections and Application of Sanctions was published in the Official Gazette of the Federation,…

Continue ReadingTAX and LABOR. Amendments to the General Regulations regarding Labor Inspections and Application of Sanctions (Labor Subcontracting) September 6, 2022

TAX, CORPORATE and COMPLIANCE. Obligation to obtain and conserve in the accounting records the information of the Controlling Beneficiaries February 24, 2022

On January 1st, 2022, the addition of articles 32-B Ter, 32-B Quáter, 32-B Quinquies, 42, section XIII, 48-A, 84-M y 84-N of the Federal Tax Code entered into force, through…

Continue ReadingTAX, CORPORATE and COMPLIANCE. Obligation to obtain and conserve in the accounting records the information of the Controlling Beneficiaries February 24, 2022