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Mexico's Proposed Tax Reform: International and Cross border Highlights

Procopio

October 2013

Contributing author: Agustin Ceballos

“Mexico’s President Enrique Peña recently submitted to the Mexican Congress a highly ambitious bill proposing a sweeping Tax Reform (the “Reform”). The Reform is part of a larger set of legislative measures, which includes the creation of a universal pension system and an unemployment insurance mechanism, among other fiscal measures.”

“According to the Mexican Ministry of Finance, the Reform has a social objective and not just a mere economic purpose. It aims to achieve a more just tax system without special beneficial regimes, along with more progression through the increase in rates and new taxes focused on the wealthy. It also seeks to simplify the Mexican Tax Code, incorporate the “informal sector” to the tax net, promote the environment and protect the population’s health.”

To view full article, please click here.

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