27

May

Meet the new tax figure: Beneficial Owner

Who is considered the beneficial owner? What are the tax obligations of this new figure in companies? As a result of the need to have regulations that promote transparency in information and due to international pressure, Mexico has enacted tax guidelines that affect legal entities that are part of corporate groups, on the clear identification of a […]

02

May

Non-Profits: Tax implications by COVID-19

What type of fiscal obligations arose for the purpose of monitoring programs that combat and mitigate the effects of the SARS-CoV2 pandemic? The Federal Tax Authority again published a rule (RFM 3.10.28.) for the year 2022 regarding certain requirements to be met by the following two groups of organizations. 1. First group – Organizations that receive donations[…]

02

May

Vacation Period: How it influences employee productivity

What are my obligations regarding employee vacation? What are the benefits of my employees taking vacation time? What happens if I do not grant vacation time to my employees? According to the World Policy Analysis Center and the OECD (Organization for Economic Cooperation and Development), Mexico is ranked as the country with the fewest paid vacation days[…]

08

Dec

Bare ownership and usufruct: What is the difference?

Although Mexican law does not mention ” bare ownership” as such, it is necessary to resort to doctrines, jurisprudential criteria and thesis that helps to clarify this concept. Its definition can be obtained after the interpretation of several articles included in the Civil Codes of the States, as well as in the Federal Code. For a better[…]

13

Nov

Labor relationships in the lodging industry in Mexico

One of the most relevant issues for foreigners offering lodging services in Mexico has been the compliance with the legal provisions that ensure the protection of workers’ rights. It is essential to mention that, in recent years, the essence of labor relations in the lodging services sector has been distorted due to unfamiliarity with the laws, inaccuracy,[…]

09

Nov

Declaration of real and effective use of a trademark

What is the declaration of real and effective use of a trademark? Since when is it mandatory to file a declaration of use? What happens if I fail to file the notice of declaration of real and effective use? Is there any cost for this notice? If you have a registered trademark, you will surely ask yourself[…]

26

Oct

Non-traditional brands: Discover what they are and their characteristics

Do you distinguish yourself easily among your competitors?  If so, you probably already have your trademark, which is easy to identify and remember among the large number of products and services offered in the market today. In Mexico, the registration of trademarks already has a long history. It is known that the first trademark registration in Mexico[…]

12

Oct

5 main proposals of the 2022 tax package initiative that could affect the sector of Authorized Non-Profits

Authorized Non-profits play an essential role in society, however, due to the nature of their operations they have always been a focus of attention for the authorities specialized in Tax Law in Mexico, who continue to promote modifications to the regulations according to the constant changes in the environment, for these taxpayers to carry out their operations[…]