In 2012, Mexico City’s Fourth Civil Court of Appeals issued the following Decision entitled “DOCUMENTS AND ELECTRONIC MAIL. THEIR EVIDENTIARY WEIGHT IN COMMERCIAL LAW.” This holding set forth the level of security and reliability given under Mexican law to electronic signatures and emails offered as evidence at trial, therefore establishing the probative value of each.
As a consequence of social distancing triggered by the COVID-19 pandemic, several articles of the Civil Code and of the Notarial Law of Mexico City were amended by means of a decree published in the Official Gazette of Mexico City on August 4, 2021, for purposes of implementing the use of electronic media primarily with
Determining the appropriate corporate structure for a U.S. entity with international owners involves factors such as limiting liability, tax considerations and often specific requirements for U.S. immigration and visa needs. A planning phase is advisable for foreign parties, which planning involves the participation of U.S. corporate counsel, accountants and fiscals advisors from both the U.S.
In accordance with the recent amendment to Mexico’s Federal Labor Law in regard to outsourcing, entities or individuals who obtain a Specialized Service Provider or Specialized Work Registration (“REPSE” for its acronym in Spanish) must refrain from performing any work related to the principal business activity of the beneficiary of such services or work. They
Mexican tax authorities are sending notices to taxpayers inviting them to review and, if necessary, correct their tax filings (“Invitation Letters”). The Invitation Letters identify alleged discrepancies between amounts taxpayers claimed as authorized deductions and the expense and invoicing information they provided to support such deductions.
It is important to review the Invitation Letter carefully
Toward the end of last month, Mexico’s Federal Electricity Commission (“CFE”) stated in a press conference that a December 28, 2020, interruption in electricity supply was mainly due to a failure of the San Carlos wind power plant in Tamaulipas, which is owned by the Spanish company Acciona. Such conclusion was based on an expert
The Fifth Resolution Amending Mexico’s 2020 General Foreign Trade Rules (the “Resolution”) was published in the Official Journal of the Federation on May 27, 2021. Among other amendments, it repeals rule 5.2.5. Rule 5.2.5. allowed a sale of temporarily imported goods to be considered as a sale that occurred abroad between a foreign seller and
A special tax resolution published in the Official Journal of the Federation on April 23, 2021, amends several current rules to establish that Mexican tax authorities will now disallow any credit or deductions for wages or other payments made for outsourced services that relate to the taxpayer company’s purpose and main economic activity. Once Mexico’s
Based on recently approved amendments to Mexican labor laws prohibiting the outsourcing of personnel (with the only exception being those providing specialized services), it is crucial for those companies that customarily engage specialized services to take certain actions to avoid any violations of Mexico’s new labor regulations. As such, companies with specialized service providers should
Recently, the Second Chamber of Mexico’s National Supreme Court of Justice published the case decision, which is a precedent by contradiction, under number PC.I.A. J/170 A (10a.), which decision is titled: “Powers of attorney granted by entities abroad. Interpretation of Article 181, Section IV, of the Industrial Property Law (in force as of November 4