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Mexican ratification of the MLI creates a new tool for large taxpayers
Ángel Escalante Carpio and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the importance in Mexico of the MAP provisions in the MLI.
Escalante asociados
Model tax convention
Mexican senate
Multilateral convention
Implement tax treaty related measures
Prevent base erosion
Profit shifting
Multilateral instrument
Mexican official gazette
Explanatory statement
Omnibus tax resolution
Agreement procedure
Double tax
Mexican procedure for submitting merger notices creates taxpayer uncertainty
Ángel Escalante and Juan Manuel Morán of Escalante & Asociados explain how the Mexican tax authority’s latest change to the process for submitting merger notices has made the process more complex, and how taxpayers can mitigate the risks.
Mexican congress
Federal tax code
Omnibus tax resolution
Omnibus tax
Second amendment
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