English

Executive Order for the Repatriation of Funds in 2017

Publicada en

On January 18, 2017, there was published in the Federal Official Gazette an “Executive Order providing for income tax incentives for the repatriation of deposits or investments maintained abroad” (the “Order”), so as regularize the taxpayer’s tax liability by the payment of the income tax at a reduced rate and with no additional government charges. […]

English

APA MAQUILA

Publicada en

On October 14, 2016, the Tax Administration Service (“SAT”) and its U.S. counterpart, the Internal Revenue Service (“IRS”), sent similar press releases to announce the culmination of two years of collaboration to establish a new transfer pricing procedure to avoid double taxation in the maquiladora industry. This new framework proposes to solve more than 700 […]