Controlling Beneficiary

Controlling Beneficiary

As of January 1, 2022, changes in the Federal Tax Code and new rules are incorporated to the Miscellaneous Fiscal Resolution, for a new obligation for legal entities (companies), trusts (fiduciaries, trustors, or trustees), where they must obtain, preserve, verify,...
Extension of Subcontracting Reforms

Extension of Subcontracting Reforms

As we had already announced in our newsletter “REFORMS IN SUBCONTRACTING MATTERS” https://nra.com.mx/en/amendments-in-subcontracting-matters/ as of April 23rd, a series of reforms were made with the intention of terminating the subcontracting scheme as it...