2027 Tax Reform: The Proposals Reshaping the Corporate Income Tax Base
Executive TakeawayThe 2027 tax reform debate requires reviewing today the tax base, materiality, and documentation of intragroup transactions.
Perspectiva MR
Perspectiva MR
Legal Analysis & Insights
Legal analysis and intelligence for anticipating decisions.
Personal Data Regulation vs. the Best Camera-Equipped Glasses
Executive TakeawayThe boundary between wearable innovation and data protection requires an analysis of purpose, consent, and privacy by design.
Mexico’s Stablecoin Initiative: Regulatory Challenges for Finance and Fintech
Executive TakeawayThe stablecoin initiative introduces reserve, asset-segregation, and governance requirements that redefine issuers’ compliance architecture.
Key Interoperability Challenges in Card Payments in Mexico
Executive TakeawayInteroperability should no longer depend on arrangements among market participants and must become an open, competitive regulatory standard supervised by Banxico and the CNBV.
Decree for the Immediate Authorization of Investments
Executive TakeawayImmediate authorization accelerates project start-up, but it requires local-supplier commitments, quarterly reporting, and disciplined management of deadlines and renewals.
We are pleased to announce that Elías Romero Apis has joined Matus-Ruiz as Partner
Executive TakeawayElías Romero Apis strengthens the firm’s banking and finance practice with more than two decades of experience at Banco de México.
Gifts Between Concubines: Exempt from Income Tax?
Executive TakeawayExcluding concubines from the income tax exemption for gifts is susceptible to strict scrutiny because it is linked to marital status, a suspect classification.
2026 Tax Regularization Program (2026 Revenue Law): Up to 100% Reduction of Penalties, Surcharges, and Collection Costs
Executive TakeawayThe program allows taxpayers to regularize debts with a waiver of accessories, but it requires meeting eligibility rules and deadlines and, for final assessments, accepting the tax liability in full.
Mexico City Property Tax 2026: Why Your Property Pays an Additional 8% and Why It Is Unconstitutional
Executive TakeawayAn amparo against the fixed special-installations factor allows taxpayers to pay on the real value or remove the factor from the assessment, generating recurring savings.
Tax Reforms for Fiscal Year 2026
Executive TakeawayThe 2026 fiscal package tightens digital enforcement, expands withholding obligations, and creates new consumption taxes; reading its provisions together is essential to anticipate contingencies.
Doing Business Essentials: Tax Controversy in Mexico
Executive TakeawayEffective tax defense begins before litigation: organized documentation, timely responses to information requests, and strategic use of the conclusive agreement and administrative appeal.
Analysis of the Proposed Reforms to the Amparo Law
Executive TakeawayThe reform strengthens the authority’s position on suspension and final tax assessments; its passage to the Chamber of Deputies is the next opportunity to correct its excesses.
Banks Will No Longer Be Able to Deduct Their IPAB Contributions Starting in 2026
Executive TakeawayThe non-deductibility of IPAB contributions increases the tax cost for multiple banking institutions and should be analyzed for potential constitutional defects.
Are You Ready for a Tax Audit? Why the “Materiality” of Transactions Matters
Executive TakeawayMateriality is not proven by a CFDI alone: it requires contracts, evidence of performance, payments, deliverables, and consistency between what was agreed and what was executed.
Tax Refund Claims: No Second Request After a Denial for Formal Defects
Executive TakeawayAn unchallenged formal denial forecloses the right to file a second refund request; a timely defense is essential to preserve the balance in favor.
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