SCJN Clarifies Requirements for Lifting the Corporate Veil On February 14, 2025, the First Chamber of the Supreme Court of Justice of the Nation (SCJN) issued a fundamental criterion regarding…
Published on February 14, 2025 The Supreme Court of Justice of the Nation (SCJN) has determined that, in the absence of a specific regulation in the Code of Commerce and…
On January 31, 2025, the Mexican Supreme Court of Justice published a key jurisprudence on the retention of assets as a precautionary measure in the Commercial Code. This decision is…
The Ecological Tax for the Emission of Gases into the Atmosphere is a state contribution payable by companies or individuals that emit into the atmosphere substances that cause environmental deterioration,…
Property tax is a mandatory municipal tax for owners and possessors of real estate, a tax that is currently included in the income of the different municipalities of the State…
The Second Chamber of the Supreme Court of Justice of Mexico (SCJN) resolved Amparo Directo en Revisión 4228/2024, which analyzed the constitutionality of the last paragraph of article 47 of…
By Oziel Guerrero and Luis Fernando Fausto Take Advantage of Tax Incentives to Promote Labor Inclusion Article 186 of the Income Tax Law (LISR) establishes a tax incentive for employers…
With the beginning of 2025, several tax provisions in our country are updated again, including the new increase in the thresholds for the calculation of fines for taxpayers' non-compliance in…
Throughout last year we published several articles where we followed up on the publication of the Gas Emission Tax for the State of San Luis Potosi, being that the entry…
Since January 1, 2025, Mexico City has implemented a Tax on Air Pollutant Emissions, aligning with global initiatives to combat climate change and reduce greenhouse gas (GHG) emissions. Who is…
