El 1 de mayo de 2019, como parte de la celebraciones del día internacional del trabajo, México publicó en el Diario Oficial de la Federación modificaciones a la Ley Federal de Trabajo, con lo que se garantiza el derecho a los trabajadores a organizarse, firmar acuerdos colectivos de trabajo, así como un nuevo sistema de justicia laboral que reemplazará y mejorará a las actuales Juntas...
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By Javier Lopez de Obeso, Associate Attorney On January 1, 2019, Mexico’s Decree of Fiscal Incentives of the Northern Border Region (the “Decree”) became effective, and on January 30, 2019 the Mexican Tax Administration Service (“SAT”) published the general rules (“the Rules”) for the application of the Decree, establishing tax benefits to the taxpayers of Mexico’s income tax (“ISR”) and its value-added tax (“VAT”). The...
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By Javier Lopez de Obeso, Associate Attorney El 1 de enero de 2019 entró en vigor el Decreto de Estímulos Fiscales de la Región Fronteriza Norte (el “Decreto”) y el 30 de enero de 2019 el Servicio de Administración Tributaria (“SAT”) publicó las reglas generales “las “Reglas”) para la aplicación del decreto, que da varios beneficios a los contribuyentes materia del impuesto sobre la renta...
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Several changes to the operation of Maquiladoras in Mexico. On December 23, 2015, the Miscellaneous Fiscal Amendment (“Miscellaneous Law”) was published in the Official Gazette of the Federal Government in Mexico (“DOF”). Among the highlighted changes is that of extending the term of tax benefits for companies operating in Mexico under a shelter program, as long as they comply with the requirements detailed on the...
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In October 2013, the Congress of Mexico passed and approved a package of laws that amend and repeal some existing tax laws and also create new tax laws that will take effect in 2014 (“Tax Reform”). Some of the laws are yet to be published in the official gazette, but most of those laws will become effective January 1, 2014. Even though the Tax Reform...
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