Yesterday, March 15th, 2023, the Second Chamber of the Mexican Supreme Court of Justice (MSCJ) resolved the conflict of thesis 413/2022, determining that the figure of civil offsetting is not…
The rule 2.1.52. of the Miscellaneous Tax Resolution for 2023 establishes the integration and operation of the Collegial Body upon whom the tax authorities will submit certain cases that they…
The term ESG (“Environmental, Social and Governance”) is a globally accepted concept in the administration and management of a legal entity consisting in fundamental and sustainable Criteria to measure its…
On November 9th, 2022, the Ruling issuing the Register Guidelines and the Corporate Integrity Distinction of the Ministry of Public Function was published in the Official Gazette of the Federation.…
Currently in the Mexican Senate is under discussion the Draft Decree amending, among others, articles 76 and 78 of the Federal Labor Law (FLL), under the argument of providing to…
On August 12th, 2022, the jurisprudence number PC.XVI.A. J/4 A (11a.) captioned “VALUE ADDED TAX. THE ANALYSIS OF ARTICLES 1o.-B AND 5o., SECTION III, OF THE REFERRED LAW, DOES NOT…
On August 23rd, 2022, the Decree that amends several provisions of the General Regulations regarding Labor Inspections and Application of Sanctions was published in the Official Gazette of the Federation,…
On January 1st, 2022, the addition of articles 32-B Ter, 32-B Quáter, 32-B Quinquies, 42, section XIII, 48-A, 84-M y 84-N of the Federal Tax Code entered into force, through…
On November 12th, 2021, the Decree that amends several provisions, among others, the article 28, section XXVII of the Income Tax Law (ITL) was published in the Official Gazette of…
On November 12th, 2021, the Decree that amends several provisions, among others, the elimination of article 146-B of the Federal Tax Code (FTC) was published in the Official Gazette of…
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