Tax
From The Report: Mexico 2015
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This chapter provides an overview of Mexico’s tax regime, covering areas of particular interest to investors such as individual and corporate income tax, dividend taxation, foreign operations, tax audits and other investor considerations.

This chapter includes an interview with Carlos Méndez, Territory Senior Partner at PwC México.

Articles from this Chapter

Overview

Returns on returns: A layout of tax rules for foreign investors
OBG
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The principal taxes payable by commercial and industrial enterprises operating in Mexico and, in certain cases, by foreign companies and individuals, are those levied by the federal government. State and municipal governments have more limited tax powers and receive allocations of some federal taxes collected within their borders. The principal federal taxes are income tax, value-added tax, Customs duties, social security and excise taxes on oil and gas production, on the extraction of mineral resources,…

Interview

Breaking into the market: OBG talks to Carlos Méndez, Territory Senior Partner, PwC México
OBG
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Interview:Carlos Méndez How high are the barriers for foreign companies to break into the Mexican market? CARLOS MÉNDEZ:The Mexican government has adopted a policy of progressively reducing trade barriers to imports. Prior import licences from the Ministry of Economy are required for fewer than 1% of all the items included in the Customs tariff classifications. Naturally, however, special requirements apply with regards to health, ecology, and quality and consumer protection issues when…