Insights

Insights that inform decisions.

Analysis and updates on fiscal, corporate, and international strategy.

SCJN: Economic Sanctions in BCS Validated and Amparo Defense Right Reinforced
Defensa Fiscal

SCJN: Economic Sanctions in BCS Validated and Amparo Defense Right Reinforced

The Supreme Court of Justice of the Nation has validated the calculation scheme for economic sanctions via 'fine-days' in Baja California Sur and has reinforced the right to defense in amparo trials by recognizing third interested parties.

SCJN Confirms Elimination of Simple Adoption in Jalisco: Patrimonial Implications
Protección Patrimonial

SCJN Confirms Elimination of Simple Adoption in Jalisco: Patrimonial Implications

The Supreme Court of Justice of the Nation has reiterated Jalisco Congress's obligation to eliminate the figure of simple adoption, consolidating the full and irrevocable adoption model. This change has significant implications for the protection and legal certainty of children's and adolescents' rights in family and patrimonial matters.

SCJN Issues Key Rulings on Environmental Protection, Copyright, and Tax Benefits
Estrategia Corporativa

SCJN Issues Key Rulings on Environmental Protection, Copyright, and Tax Benefits

The Supreme Court of Justice of the Nation has issued significant rulings that strengthen the legal framework in crucial areas such as environmental protection, copyright for artists, and legal certainty in tax matters.

SCJN Confirms Mexico City Civil Protection Responsibility Model
Estrategia Corporativa

SCJN Confirms Mexico City Civil Protection Responsibility Model

The Supreme Court of Justice of the Nation has confirmed that only natural persons can be an "Official Civil Protection Responsible" in Mexico City, clarifying responsibilities for businesses and property owners.

SCJN Validates Economic Competition Powers and Administrative Responsibilities
Estrategia Corporativa

SCJN Validates Economic Competition Powers and Administrative Responsibilities

The Supreme Court of Justice of the Nation has issued key resolutions validating the legal framework for economic competition and notifications in administrative responsibility procedures, providing greater legal clarity.

SCJN Validates Financing Scheme for Public Investments in Guanajuato
Estrategia Corporativa

SCJN Validates Financing Scheme for Public Investments in Guanajuato

The Supreme Court of Justice of the Nation (SCJN) has confirmed the constitutionality of the normative system governing the financing of productive public investments in Guanajuato for the 2026 fiscal year. This decision clarifies the legal framework for the authorization and execution of state public debt.

SCJN Upholds Dignified Conditions for Field Workers
Estrategia Corporativa

SCJN Upholds Dignified Conditions for Field Workers

Mexico's Supreme Court has affirmed the constitutionality of several Federal Labor Law provisions, ensuring fundamental rights and dignified working conditions for agricultural laborers.

SCJN Confirms Customs Agents' Obligation to Declare Asset Evolution
Estrategia Fiscal

SCJN Confirms Customs Agents' Obligation to Declare Asset Evolution

The Supreme Court of Justice of the Nation has upheld the denial of provisional suspension against customs agents' obligation to submit their annual asset evolution declaration, enhancing transparency and the fight against illicit activities in foreign trade.

SCJN Validates Provisional Payment Rules for Exiting RESICO
Estrategia Fiscal

SCJN Validates Provisional Payment Rules for Exiting RESICO

The Supreme Court of Justice of the Nation has confirmed the constitutionality of the calculation method for provisional payments for legal entities transitioning from RESICO to the general regime. This validation is key for companies' tax planning.

Mexico and Japan Deepen Bilateral Economic Dialogue
Negocios Internacionales

Mexico and Japan Deepen Bilateral Economic Dialogue

Mexico and Japan are laying the groundwork for a deeper economic relationship, exploring new opportunities in trade, investment, and strategic sectors like energy and artificial intelligence. This bilateral dialogue aims to strengthen coordination and the business environment between both nations.

Mexico's Economic Outlook Q2 2026: Growth and Opportunities
Estrategia Corporativa

Mexico's Economic Outlook Q2 2026: Growth and Opportunities

The recent report from Mexico's Ministry of Finance (SHCP) highlights strong economic dynamism in Mexico during the second quarter of 2026, with notable growth in GDP, tax collection, and foreign direct investment. These indicators are crucial for businesses' strategic and operational planning.

SCJN Recess: Implications for Procedural Deadlines
Defensa Fiscal

SCJN Recess: Implications for Procedural Deadlines

The Supreme Court of Justice of the Nation has concluded its first ordinary session period of 2026, leading to a suspension of procedural deadlines for certain key matters. It is crucial for our clients to be informed about how this recess may impact their constitutional controversies and "juicios de amparo".

SCJN Issues Key Criteria on Protected Natural Areas and IMSS Audits
Estrategia Corporativa

SCJN Issues Key Criteria on Protected Natural Areas and IMSS Audits

The Supreme Court of Justice of the Nation has confirmed the validity of Protected Natural Area declarations as property restrictions and ratified the IMSS's powers to conduct desk audits. These criteria impact patrimonial management and compliance with tax and social security obligations.

Nearshoring in Mexico: The Tax Implications You Should Not Ignore
Negocios Internacionales

Nearshoring in Mexico: The Tax Implications You Should Not Ignore

Nearshoring has opened a historic opportunity for Mexico, but setting up operations without a clear tax strategy can turn this advantage into a problem.

Wealth Protection: Why to Start Before You Need It
Protección Patrimonial

Wealth Protection: Why to Start Before You Need It

The best wealth protection is designed when there is no threat in sight. Acting late limits the options.

SAT Audit: What to do (and what to avoid) from day one
Defensa Fiscal

SAT Audit: What to do (and what to avoid) from day one

How a company responds in the initial days of an audit can determine the outcome of the entire procedure.

Five Common Mistakes When Incorporating a Company in Mexico
Estrategia Corporativa

Five Common Mistakes When Incorporating a Company in Mexico

The structure a company is born with shapes its future. These are the mistakes that cost the most to fix later.

Investing in Mexico: What Every Foreign Investor Should Consider
Negocios Internacionales

Investing in Mexico: What Every Foreign Investor Should Consider

Mexico is an attractive investment destination, but entering with the right structure and strategy makes all the difference.

Tax Planning: The Difference Between Optimizing and Evading
Estrategia Fiscal

Tax Planning: The Difference Between Optimizing and Evading

Planning taxes within the legal framework is a right; evading them is a crime. Understanding the difference protects your company.