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Member Articles


Mexican Tax Authorities Efective Income Tax Rates

BACKROUND Recently, the Mexican Tax Authorities (SAT) published 40 effective income tax rates for large taxpayers (comanies that sells $1,125,000,000 pesos or more), according to the business sector to which they belong ...

Readjustment of the Tax Calendar for the 2nd half of 2021

On 27 July, Dispatch No. 260 /2021-XXII was published, proceeding with the readjustment of the Tax Calendar for the 2nd half of 2021, which determines, without any additions or penalties, that: 1) In the periodic VAT re ...

Revaluation of Immovables within the scope of Law No. 7326

Author: Canan DoksatLaw No. 7326 on the Restructuring of Certain Receivables and Amendments to Certain Laws ("Law No. 7326") entered into force by being published in the Official Gazette dated 9 June 2021. In Law No. 732 ...

Amendments to Declarations in the Portuguese VAT System

On 22 July, three ordinances were published amending statements in the VAT system: Ordinance No. 157/2021, amends the recapitulative statement referred to in Article 29, n.1, i) of the Portuguese VAT Code and in Artic ...

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