Mexican Tax Reform for 2014

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The Mexican tax reform approved by Congress last October 31 contains the most important changes to the Mexican tax system since the introduction of the Value Added Tax in 1980. This new practical course from Bloomberg BNA, presented by Jorge Ulises Ruiz from Ernst & Young provides a general overview of the Mexican tax reform that will affect all companies and individuals doing business in Mexico.During this recorded webinar, the following items will be covered:

• An overview of the new Income Tax Act
• New tax on dividends
• Repeal of tax consolidation
• Changes to the base for profit sharing purposes
• Repeal of the Single Rate Business Tax
• Repeal of the Tax on Cash Deposits
• Repeal of the Dictamen Fiscal
• Repeal of the deductibility of global reserves for banks
• New mining tax
• Rules for the application of tax treaties
• Changes to the tax rules for maquiladoras
• Elimination of the 11% Value Added Tax in the border region
• Online book-keeping
• Repeal of real estate companies (SIBRAS)
• Excise tax on drinks with sugar and high calorie food
• New tax on stock market transactions
• New environmental taxes
• New tax rates for individuals and limits on personal deductions
• New enforcement and reporting requirements
• Upcoming litigation
• Entry into force and action items

Educational Objectives: 
• Identify the policy reasons behind tax reform efforts in Mexico
• Recognize features of the new tax laws under the reform
• Identify the new tax laws’ effect on taxpayers who have litigated cases under the old tax laws
• Distinguish which provisions have been repealed and which new provisions have been added to Mexican tax laws and vDetermine the application of new laws for Maquiladoras.



Jorge Ulises Ruiz, J.D., LL.M. Jorge Ulises Ruiz is a senior manager with Ernst & Young. He has over twenty years of experience in international tax and transfer pricing. He is the author of 6965 T.M. Transfer Pricing Rules and Practice in Selected Countries (M-P), “Transfer Pricing Rules and Practice in Mexico”.