Mexico Tax News

Costa Rica Approves Pending Tax Treaty with Mexico
Dec 14, 2018
New Trade Agreement between the U.S, Mexico, and Canada Signed
Dec 03, 2018
G20 Declaration Published following Leader's Summit in Buenos Aires
Dec 03, 2018
Trans-Pacific Partnership Agreement to Enter into Force for Vietnam
Nov 30, 2018
Trans-Pacific Partnership Agreement to Enter into Force
Nov 20, 2018
Negotiations for an Amending Protocol to the Tax Treaty between Brazil and Mexico Underway
Oct 25, 2018
Canada Joins Mexico and U.S. in New Trade Agreement
Oct 03, 2018
Mexico's Plans for a Digital Services Tax
Sep 17, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Mexico to Reintroduce Reduced VAT Rate for Border Regions
Sep 07, 2018
U.S. Trade Representative Publishes Statement on Trade Negotiations with Mexico and Canada
Sep 04, 2018
OECD Releases Fourth Batch of MAP Peer Review Results
Aug 31, 2018
U.S. President Trump Announces Preliminary Agreement on Trade Reached with Mexico
Aug 28, 2018
Mexico- Federal Gift and Estate Tax Bill Submitted to Mexican Congress
Aug 17, 2018
G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments
Aug 10, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Jul 25, 2018
Mexico Considering Change in Interest Deduction Restriction Rules to EBITDA-Based Approach
Jun 18, 2018
Mexico Publishes Law Providing New Rules on Harmful Transfers of Net Operating Losses
Jun 08, 2018
Mexico Establishes Two New Special Economic Zones
Apr 25, 2018
Tax Treaty between Mexico and the Philippines has Entered into Force
Apr 20, 2018
Tax Treaty between Jamaica and Mexico has Entered into Force
Mar 26, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
New Trans-Pacific Partnership Agreement Signed
Mar 09, 2018
Tax Treaty between Mexico and Saudi Arabia has Entered into Force
Mar 01, 2018
Tax Treaty between Kazakhstan and Mexico to be Negotiated
Feb 28, 2018
Mexico Amends Deadline for Informative Statement on Tax Status (DISIF)
Jan 31, 2018
OECD Invites Comments for Fourth Batch of MAP Peer Reviews
Nov 28, 2017
Peru-Mexico Tax Treaty MFN Clause Triggered for Dividends and Interest
Nov 28, 2017
Mexico Amends CbC Reporting Information Requirements with Respect to Permanent Establishments
Nov 22, 2017
Mexico Approve Pending Tax Treaty with Guatemala
Nov 17, 2017
Mexico Announces Launch of Electronic Platform for Filing CbC Reports, Master File, and Local File
Nov 08, 2017
U.S. Publishes CbC Exchange Arrangement with Mexico
Nov 08, 2017
U.S. Signs CbC Exchange Arrangement with Mexico
Oct 26, 2017
Mexico Establishes Three New Special Economic Zones
Oct 18, 2017
Mexico Draft CbC Report, Master File, and Local File Format Guidelines Published
Oct 11, 2017
Update - Mexico Approves Pending Tax Treaty with Saudi Arabia
Oct 10, 2017
Update - Mexico Approves Pending Tax Treaty with the Philippines
Oct 06, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
Mexico Provides Increased Deduction Limits to Support Hydrocarbon Production
Aug 31, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Protocol to Tax Treaty between Belgium and Mexico has Entered into Force
Aug 21, 2017
First Round of NAFTA Revision Negotiations Held
Aug 18, 2017
Tax Treaty between Argentina and Mexico to Enter into Force
Aug 04, 2017
Mexico Publishes Tax Amendments
Jul 21, 2017
Protocol to Tax Treaty between Mexico and Spain to Enter into Force
Jul 11, 2017
Pacific Alliance Trade Group Concludes Tax Agreement on Pension Funds
Jul 11, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Mexico and Panama Sign Competent Authority Agreement for Exchange of Financial Account Information
Jun 13, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Mexico's Administrative Rules for Master File, Local File, and CbC Report Published in Official Gazette
May 22, 2017
Mexico Approves Pending Protocol to Tax Treaty with Spain
May 04, 2017
Mexico Approves Pending Tax Treaty with Argentina
May 03, 2017
Mexico Final Report on Administrative Rules for CbC report, Master File and Local File Published
Apr 07, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Six Countries
Mar 20, 2017
Saudi Arabia Approves Pending Tax Treaty with Mexico and Draft Tax Treaty with Mauritania
Mar 09, 2017
Mexican Ministry of Finance Announces Three Special Economic Zones
Feb 21, 2017
Mexico and Vietnam to Conclude Tax Treaty Negotiations
Feb 21, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Spain Approves Protocol to Tax Treaty with Mexico
Feb 07, 2017
Mexico Tax Amnesty Program for Undisclosed Foreign Investments
Jan 23, 2017
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Argentina Approves Pending Tax Treaty with Mexico
Dec 08, 2016
Mexico 2017 Tax Reform Measures Published in the Official Gazette including New R&D and other Incentives
Dec 06, 2016
Switzerland Signs Joint Declarations on the Automatic Exchange of Financial Account Information with Brazil, Mexico, and Uruguay
Nov 22, 2016
Belgium Approves Pending Tax Instruments with the Cayman Islands, Guernsey, Mexico, Norway, and Uzbekistan
Nov 17, 2016
Mexico to Adopt Mandatory Arbitration
Oct 25, 2016
Mexico Consulting on Administrative Rules for CbC report, Master File and Local File
Oct 20, 2016
Tax Treaty between Mexico and Vietnam under Negotiation
Sep 14, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Tax Treaty between Jamaica and Mexico Signed
May 23, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Trans-Pacific Partnership Agreement Signed
Feb 11, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Tax Treaty between Mexico and Saudi Arabia Signed
Jan 21, 2016
TIEA between Mexico and St. Lucia has Entered into Force
Dec 23, 2015
Protocol to the Tax Treaty between Mexico and Spain Signed
Dec 22, 2015
Tax Treaty between Egypt and Mexico under Negotiation
Dec 14, 2015
Update - Tax Treaty between Argentina and Mexico
Dec 11, 2015
Mexico Adopts 2016 Tax Reform Including CbC Reporting and other Transfer Pricing Related Changes
Nov 23, 2015
Tax Treaty between Mexico and the Philippines Signed
Nov 23, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Automatic Information Exchange Agreement between Argentina and Mexico Signed
Nov 12, 2015
Tax Treaty between Argentina and Mexico Signed
Nov 09, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
TIEA between the Dominican Republic and Mexico under Negotiation
Sep 28, 2015
Mexico 2016 Tax Reform Proposals Include CbC Reporting, Investment Incentives and Other Measures
Sep 16, 2015
Philippines Announces Negotiation Status of Tax Treaties with Cambodia, Laos, Mexico, and Myanmar and TIEA Negotiations with Hong Kong
Aug 17, 2015
Tax Treaty between Mexico and Turkey has Entered into Force
Jul 23, 2015
Mexico Publishes Third Amendment to the Miscellaneous Tax Resolution for 2015
Jul 07, 2015
Tax Treaty between Kazakhstan and Mexico to be Negotiated
Jun 26, 2015
Mexico Ratifies TIEA with Saint Lucia
Jun 17, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Mexico Approves Tax Treaty with Costa Rica
May 04, 2015
Mexico Approves Protocol to the Tax Treaty with Indonesia
Apr 30, 2015
Protocol to the Tax Treaty between Italy and Mexico has Entered into Force
Apr 17, 2015
Mexico Pushes Back Deadline for First Mandatory Filing of Electronic Accounting Records (Again)
Apr 09, 2015
Mexico Increases Daily Minimum Wage for Geographical Zone B
Apr 06, 2015
Tax Treaty between Guatemala and Mexico Signed
Mar 17, 2015
Protocol to the Tax Treaty between Mexico and Spain to be Signed
Mar 11, 2015
Mexico Pushes Back Deadline for First Mandatory Filing of Electronic Accounting Records
Mar 04, 2015
Turkey Ratifies Tax Treaty with Mexico
Feb 23, 2015
Mexican Court Ruling Highlights the Need for Non-Residents to Register for Tax if they have a PE in the Country and Include Tax ID Number in Invoices
Feb 05, 2015
Mexico Introduces Tax Incentive for Asset Investments in the States of Chiapas, Guerrero and Oaxaca
Jan 08, 2015
Mexican Supreme Court Temporarily Suspends Mandatory Electronic Accounting Records Filing Requirements for Certain Taxpayers
Dec 18, 2014
Mexico Sets New Deadlines for Mandatory Electronic Accounting Records Filing
Dec 11, 2014
Mexico Publishes Decree Including Short Term Tax Benefits for Business in the State of Guerrero
Dec 08, 2014
Tax Treaty between Mexico and the Philippines to be Negotiated
Dec 01, 2014
Mexico Publishes Federal Revenue Law for 2015 Including Extension of Reduced Interest Withholding Tax Rate
Nov 25, 2014
Mexico Issues Guidance on Relevant Transaction Report Requirements
Nov 04, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Mexican Tax Authorities Enact Amendment for Pro-Rata Expense Deduction Eligibility
Oct 22, 2014
Protocol to the Tax Treaty between Ireland and Mexico under Negotiation
Oct 02, 2014
Mexico Announces Implementation of Expedited VAT Refunds for Temporary Imports
Aug 27, 2014
TIEA between Mexico and Aruba to Enter Into Force
Aug 27, 2014
TIEA between Mexico and Gibraltar to Enter into Force
Aug 12, 2014
Tax Treaty Between Malta and Mexico has Entered into Force
Aug 11, 2014
Mexico Publishes Rules for Capital Gains Tax Exemption for a Non-Residents' Sale of Mexican Company Shares
Jul 22, 2014
Tax Treaty between Mexico and Guatemala under Negotiation
Jul 18, 2014
Tax Treaty between Mexico and Argentina under Negotiation
Jul 11, 2014
Amendments to Mexican Miscellaneous Rules for Maquila Company Auxiliary Activities Published
Jul 10, 2014
Tax Treaty between Mexico and the U.A.E. has Entered into Force
Jul 09, 2014
Mexico Extends Tax Audit Report Submission Deadline for 2013 Tax Year
Jul 02, 2014
Revisions to the Tax Treaty between Mexico and Spain under Negotiation
Jul 01, 2014
TIEA between Mexico and Liechtenstein has Entered into Force
Jun 30, 2014
Update - Tax Treaty between Mexico and Malta Ratified
Jun 02, 2014
Mexico Approves TIEA with Aruba
May 07, 2014
Mexico Approves TIEA with Gibraltar
May 07, 2014
Mexico Approves TIEA with Liechtenstein
May 07, 2014
Mexico Approves Tax Treaty with the United Arab Emirates
May 06, 2014
Mexico Approves Protocol to Tax Treaty with Belgium
May 06, 2014
Mexico Approves Tax Treaty with Malta
May 06, 2014
Kyrgyzstan and Mexico to enter Tax Treaty Negotiations
Apr 30, 2014
Mexican Court Rules on Deductibility of Pro-Rata Payments
Apr 21, 2014
Tax Treaty between Mexico and Costa Rica Signed
Apr 15, 2014
Protocol to Tax Treaty between Italy and Mexico Approved
Apr 09, 2014
Treaty between Costa Rica and Mexico signed
Mar 14, 2014
Protocol to treaty between Italy and Mexico – details
Mar 14, 2014
Treaty between Mexico and Peru enters into force
Feb 01, 2014
Decree modifying the Federal Tax Code – published
Dec 31, 2013
Treaty between Estonia and Mexico enters into force
Dec 31, 2013
Treaty between Mexico and Turkey signed
Dec 31, 2013
Federal Revenue Law for 2014 – published
Dec 25, 2013
Tax Reform Package for 2014 – approved
Dec 25, 2013
Treaty between United States and Mexico – US District Court denies summary judgment with regard to residence of dual resident taxpayer
Dec 25, 2013
Protocol to treaty between Indonesia and Mexico signed
Dec 02, 2013
Budget for 2014 – submitted to Congress
Dec 02, 2013
New tax regime for PEMEX – proposed by government
Dec 02, 2013
Protocol to treaty between Belgium and Mexico – details
Nov 12, 2013
Treaty between Colombia and Mexico enters into force
Jul 29, 2013
Treaty between Kuwait and Mexico enters into force
Jun 27, 2013
Rules to apply fiscal stimulus – film industry
May 04, 2013
Tax agreement between Hong Kong and Mexico enters into force
May 04, 2013
Treaty between Latvia and Mexico enters into force
May 04, 2013
Treaty between Mexico and Qatar enters into force
May 04, 2013
Treaty between Malta and Mexico signed
Mar 25, 2013
Budget for 2013 approved
Feb 10, 2013
Treaty between Mexico and Lithuania enters into force
Feb 09, 2013
Treaty between Mexico and Ukraine enters into force
Feb 09, 2013
Treaty between Mexico and United Arab Emirates signed
Feb 09, 2013
Treaty between Estonia and Mexico signed
Dec 02, 2012
Administrative guidance issued by tax authorities
Oct 14, 2012
Treaty between Qatar and Mexico – details
Sep 03, 2012
Tax agreement between Hong Kong and Mexico signed
Jul 29, 2012
Treaty between Mexico and Hungary enters into force
Feb 01, 2012
Protocol to treaty between Singapore and Mexico enters into force
Feb 01, 2012
Budget for 2012 – submitted to Congress On 8 September 2011, the Government submitted to the Congress the budget for 2012 ("Proposal for the 2012 economic programme" - Propuesta de Programa Económico 2012). In general, there are no substantial tax amendments included in the budget, but mainly changes concerning fiscal simplification in relation to tax receipts and reduction of federal administration fees (140 federal administration fees are terminated). The main tax measures are as follows. Income tax
Oct 18, 2011
Treaty between New Zealand and Mexico – lower rates of NRWT on dividends
Sep 15, 2011
Protocol to treaty between Mexico and United Kingdom enters into force
May 12, 2011
Tax Reform Bill submitted
Apr 27, 2011
Protocol to treaty between Switzerland and Mexico enters into force
Feb 28, 2011
Treaty between Mexico and Uruguay enters into force
Feb 28, 2011
Treaty between Mexico and Panama enters into force
Feb 28, 2011
Treaty between Mexico and South Africa enters into force
Jul 17, 2010
Treaty between Mexico and India enters into force
May 25, 2010
Treaty between Mexico and Germany enters into force
Mar 23, 2010
Treaty between Uruguay and Mexico – details
Mar 23, 2010
2010 reform – laws and decrees published
Mar 05, 2010
2010 reform – laws and decrees published
Feb 19, 2010
Protocol to treaty between Netherlands and Mexico enters into force
Jan 20, 2010
2010 reform approved by Congress
Dec 21, 2009
2010 tax amendments approved by Chamber of Deputies
Nov 20, 2009
Treaty between Mexico and Switzerland initialed
Jul 16, 2009
Treaty between Spain and Mexico – Spanish Tax Administration clarifies scope of withholding tax applicable to transfer of immovable property located in Spain
Jun 07, 2009
Treaty between Mexico and Bahrain – negotiations
Apr 10, 2009
Treaty between Mexico and Iceland – details
Apr 10, 2009
Treaty between Mexico and South Africa – details
Apr 10, 2009
Treaty between Mexico and Barbados – details
Mar 16, 2009
Treaty between Iceland and Mexico enters into force
Feb 22, 2009
Treaty between Mexico and Barbados enters into force
Feb 22, 2009
Treaty between Mexico and Germany ratified
Feb 22, 2009
Treaty between Mexico and Iceland ratified
Feb 22, 2009
Amending protocol to treaty between Mexico and Netherlands – details
Feb 22, 2009
Amending protocol to treaty between Mexico and Netherlands signed
Jan 23, 2009
Treaty between Mexico and Russia enters into force
Dec 24, 2008
Treaty between New Zealand and Mexico – Mexico added to list of treaty partners with access to exemption on certain gains
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty between India and Mexico – details
Aug 30, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between Mexico and Bahrain – negotiations
Aug 11, 2008
Treaty between Mexico and Germany – details
Aug 11, 2008
Treaty between Mexico and Switzerland – first round of negotiations
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Mexico and Colombia – negotiations
Jul 27, 2008
Treaty between Mexico and Kuwait – negotiations
Jul 27, 2008
Treaty between Mexico and Germany – negotiations
Jul 27, 2008
Treaty between Morocco and Mexico – negotiations
Jul 27, 2008
Treaty between Barbados and Mexico signed
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
Treaty between Iceland and Mexico signed
Apr 15, 2008
Treaty between Latvia and Mexico – negotiations
Apr 15, 2008
Treaty between Russia and Mexico ratified
Apr 15, 2008
Treaty between Brazil and Mexico – Brazil recognizes Mexican flat rate business tax as covered under treaty
Mar 16, 2008
Treaty between Russia and Mexico ratified
Mar 16, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Business flat rate tax – list of treaty partners allowing tax credit
Feb 08, 2008
Treaty between Russia and Mexico ratified
Feb 08, 2008
Treaty between United States and Mexico – IRS to evaluate whether Mexican impuesto empresarial a tasa única qualifies for US tax credit
Jan 16, 2008
Treaty between Mexico and South Africa initialled
Dec 03, 2007
Business flat rate tax – approved by Congress
Nov 04, 2007
Treaty between Mexico and Slovak Republic enters into force
Nov 04, 2007
Treaty between Mexico and Switzerland – negotiations
Nov 04, 2007
Treaty between India and Mexico signed
Oct 01, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Main tax reform submitted to Congress
Jul 29, 2007
Modified list of treaties considered as containing features of broad exchange of information agreement
Jul 02, 2007
Main tax reform submitted to Congress
Jul 02, 2007
Treaty between New Zealand and Mexico enters into force
Jul 02, 2007
US court orders IRS summons enforced under US-Mexico income tax treaty
Jul 02, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Maquiladora
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Treaty between Mexico and Canada ratified
May 28, 2007
Treaty between New Zealand and Mexico ratified
May 28, 2007
Treaty between Slovak Republic and Mexico – details
May 28, 2007
Treaty between Brazil and Mexico clarified – MFN clauses
Apr 28, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Treaty between Brazil and Mexico enters into force
Feb 24, 2007
Research and development tax benefit
Jan 15, 2007
2007 Budget Bill submitted to Congress
Jan 15, 2007
Treaty between Mexico and New Zealand – details
Dec 17, 2006
Treaty between Mexico and Canada – details
Nov 12, 2006
Treaty between Mexico and Panama – negotiations to start
Nov 12, 2006
Ruling on profit attribution between Belgian headquarter and Mexican branch published
Apr 09, 2006
The first-time income and capital tax treaty between Greece and Mexico signed on 13 April 2004, entered into force on 7 December 2005. The treaty generally applies from 1 January 2006.
Feb 19, 2006
US and Mexico sign revised mutual agreement on eligibility of fiscally transparent entities to claim treaty benefits
Feb 19, 2006
Restrictions on application of thin capitalization regime
Dec 06, 2005
The first-time income and capital tax treaty between Greece-Mexico, signed on 13 April 2004, has been ratified in Greece by way of Law 3406/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 265. Further details of the treaty will be reported subsequently.
Dec 06, 2005
Taxation of dividends and registered private debt According to a proposal submitted to the parliament on 30 September 2005, the withholding tax rate on dividends distributed to both resident and non-resident shareholders will be set at 20%. (Currently, the rates are 15% for dividends paid to resident recipients and 25% for dividends distributed to non-resident shareholders.)
Oct 16, 2005
Treaty definition of "business profits" clarified 2005 tax reform treaty override?
Oct 16, 2005
US and Mexico reach mutual agreement on eligibility of fiscally transparent entities to claim treaty benefits
Oct 16, 2005
The corporate income tax rate is reduced to 30% in 2005. The rate will be 29% for 2006 and 28% for 2007.
Jun 09, 2005
Iceland and Mexico initialled a first-time income tax treaty on 7 April 2005.
Jun 09, 2005
The first-time income tax treaty and protocol between Mexico and Indonesia, signed on 6 September 2002, entered into force on 28 October 2004. The treaty generally applies from 1 January 2005.
Jan 19, 2005