Author: Fabiola G. Rochín. Foreign trade in Mexico is undergoing a profound transformation. The landscape projected toward 2026 will be defined by increased enforcement pressure, the strengthening of customs control mechanisms, and a structural shift in how...
Author: Fabiola G. Rochín For nearly two decades, the IMMEX program has been one of the strategic pillars supporting Mexico’s manufacturing and export competitiveness. However, the landscape has changed dramatically over the past three years. Heightened audits,...
In today’s highly regulated tax environment, Mexican companies are subject to increasing fiscal pressure—often accompanied by overpayments, accumulated tax credits, or unaccredited contributions. These retained funds represent potential liquidity that can be recovered...
Substance and Traceability: Key Pillars of Tax Compliance. In Mexico’s current tax framework, the substance (materiality) of foreign trade operations has become a matter of increasing importance. Article 59, Section IX of the Federal Fiscal Code (CFF) empowers tax...
In today’s increasingly demanding global trade environment—where supply chain security, customs compliance, and operational traceability are critical—the Authorized Economic Operator (AEO) Program has emerged as a strategic tool for companies seeking to strengthen...
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