Mexico Economic Package for 2021 Submitted in Congress

Mexico's Economic Package for 2021 was recently submitted in Congress. Although the package does not include major tax changes, a number of important adjustments are made. Some of the main tax measures include:

• The amendment of the new general anti-avoidance rules (GAAR) to provide that although the application of the GAAR should not result in criminal consequences, the application of the GAAR should also not impede a criminal investigation or charges;
• The amendment of the tax-free spin-off …