General recommendations for specialized services providers in Mexico
Based on recently approved amendments to Mexican labor laws prohibiting the outsourcing of personnel (with the only exception being those providing specialized services), it is crucial for those companies that customarily engage specialized services to take certain actions to avoid any violations of Mexico’s new labor regulations. As such, companies with specialized service providers should […]
Powers of attorney granted abroad by entities-Intellectual Property
Recently, the Second Chamber of Mexico’s National Supreme Court of Justice published the case decision, which is a precedent by contradiction, under number PC.I.A. J/170 A (10a.), which decision is titled: “Powers of attorney granted by entities abroad. Interpretation of Article 181, Section IV, of the Industrial Property Law (in force as of November 4, […]
New Rules on capitalizing liabilities for tax purposes
On December 8, 2020, Mexico published important new Miscellaneous Tax Rules amending numerous tax regulations in the Official Journal of the Federation. Article 30 of the Federal Tax Code is among the regulations amended, and the latest rules introduce new obligations with respect to maintaining supporting documents demonstrating the economic reasons behind corporate capital increases […]
Mexico’s deregulation of PEMEX as a seller
A Decree was published in the Official Journal of the Federation (“DOF” for its acronym in Spanish) on May 19, 2021, amending the thirteenth transitory article of Mexico’s 2014 Hydrocarbons Law (the “Decree”) and granting the Energy Regulatory Commission (“CRE” for its acronym in Spanish) 30 days to abolish all general administrative regulations that had […]
First complaints filed under the USMCA’s rapid response labor mechanism
First Request for Rapid Response On May 11, 2021, the first request for Rapid Response under the Labor Mechanism set forth in the United States-Mexico-Canada Agreement (“USMCA”) was filed by the American Federation of Labor and Congress of Industrial Organizations (“AFL-CIO”), Public Citizen, and the National Independent Union for Employees of Industries and Services (“SNITIS” […]
Ten Important Points for Mexican Investors in the U.S. to Consider
The U.S. business environment offers a favorable climate for foreign companies and individuals seeking to achieve positive results for their trade and investment activities. When assessing potential business opportunities in the U.S., it is essential for such foreign parties to carefully prepare a detailed plan which takes into consideration prevailing U.S. legal, tax and cultural […]
U.S. Government publishes rules for investigating mexican carriers operating in the United States
On April 8, 2021, the U.S. International Trade Commission (“ITC”) published details on its implementation of rules with respect to the investigation of Mexican carriers providing cross-border trucking services in the United States. The purpose of the investigations is to determine whether the operations of Mexican carriers will cause or threaten to cause material harm […]
Mexico to Create New National Mobile Phone Users Registry
On April 16, 2021, the Mexican federal government published an important Decree in the Official Journal of the Federation to amend and supplement the Mexican Federal Telecommunications and Broadcasting Law. The Decree provides for the creation of a National Mobile Phone Users Registry (PANAUT for its acronym in Spanish), which consists of a governmental database […]
Mexico Publishes Amendments to 2021 Miscellaneous Tax Resolution

On April 5, 2021, Mexico’s Tax Administration Service published the Fifth Anticipated Version of the First Resolution Modifying the 2021 Miscellaneous Tax Resolution and its annexes 1-A and 9. The changes, published on the agency’s website, entered into force the day following their publication in the Official Journal of the Federation. Note, however, that certain […]
Mexico Publishes Major New Outsourcing Rules

On April 23, 2021, the Mexican government published a new Decree in the Official Journal of the Federation amending and supplementing numerous Mexican statutes, including the Federal Labor Law, the Social Security Law, the Institute for the National Housing Fund for Workers Law, the Federal Tax Code, the Federal Income Tax Law and others. The […]