10 / 11 / 23
Tax Residency of Companies in Mexico
MEXICO CITY, MEXICO, October 11th, 2023 – Our Partner Francisco Carbajal and our Associate Leonardo González Cossío co-authored the Practical Law Practice Note “Tax Residency of Companies in Mexico” released by Thomson Reuters in October 2023.
This practice note sets out the situations where a company is subject to Mexican corporate income tax. It also discusses when a non-Mexican resident company has a permanent establishment in Mexico and how permanent establishments are taxed under Mexican law. It also describes how the right to tax a company’s profit may be allocated under a double tax treaty if a company is tax resident in two jurisdictions.
For reading the full pdf article click here or subscribe to Thomson Reuters ( Tax Residency of Companies in Mexico | Practical Law (thomsonreuters.com )
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