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 […]
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[…]
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[…]
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[…]
In the past, in the purchase and sale of real estate, the public deed was enough to formalize the act and prove the acquisition cost; the deed became the actual invoice of the purchase and sale and was recognized by the tax authorities. As of April 2014, through a miscellaneous resolution, a rule is issued in which[…]
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,[…]
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[…]
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[…]
Tax collection is a matter of general interest for both the Federal Public Administration and taxpayers, where the power of the Public Administration to collect taxes and the obligation of taxpayers to contribute are based on an economic nature. As a consequence of this nature, every year, various tax provisions are modified, added, or repealed, affecting or[…]
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[…]