The Mexican Business Information System (SIEM), is a registry created by the Ministry of Economy that in the last decade has been gaining relevance within the Mexican business and industrial…
The Federal Court of Administrative Justice in its recent criterion1 "Administrative Litigation against a resolution issued in compliance with a nullity judgment. The plaintiff has the option of filing a…
In recent days, the Second Chamber of the Supreme Court of Justice of the Nation determined that, for purposes of the indirect amparo, the City Councils have the character of…
On April 22, 2024, a decree was published modifying our country's tariff policy. The decree directly impacts the General Import and Export Tax Law (Ley de los Impuestos Generales de…
The recent update of the employment subsidy published last May 1 of this year, brings with it important changes in the fiscal landscape for workers. The progressive increase in the…
The complementary document is a fundamental tax document that supports the movement of goods and merchandise within the national territory, detailing crucial information about the transportation, points of origin, intermediate…
In tax regulation, a term that has become increasingly important in recent years is 'controlling beneficiary'. What exactly is this key player in the corporate arena and why is it…
On November 14, 2023, a thesis issued by the Second Collegiate Court in Administrative Matters of the Second Circuit was published in the Judicial Weekly of the Federation and in…
In today's business landscape, it is common to encounter commercial operations that involve relationships between related parties. Due to the various services required to execute a specific operation, it becomes…
On October 18, 2023, the Tax Administration Service (hereinafter "SAT") published communication 057/2023, through which it informs taxpayers that, to request a Digital Tax Receipt via Internet (CFDI) or invoice…
