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Mexican back-to-back loans must be recharacterised as dividends for tax purposes

Ángel Escalante Carpio, Juan Manuel Morán and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the impact of recharacterising interest from certain loans as dividends. ....

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Following up on Mexican beneficial owner obligations

Ángel Escalante and Juan Manuel Moran of Escalante & Asociados discuss the introduction of obligations for companies in Mexico to disclose their beneficial owner. ....

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Carta Porte will be a logistical challenge in Mexico

Ángel Escalante Carpio and Juan Manuel Morán of Escalante & Asociados discuss a new tool to tackle smuggling and informal trade in Mexico, which imposes a significant burden on taxpayers. ....

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Mexico City's exploitation fee raises constitutional and legal issues

Ángel Escalante and Juan Manuel Morán of Escalante & Asociados examine whether a new fee for the use of the public infrastructure in Mexico City is a gateway to double or multiple taxation. ....

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