Insights
A Contraluz
Our view of the law and of the social developments that shape Mexico’s business ecosystem. Analysis designed to contribute to corporate resilience: anticipating what lies ahead and deciding with strategy.
The 46-hour workweek in 2027: the tool is an agreed distribution of hours, not overtime
The amendment allows workdays longer than eight hours within the weekly cap, as long as the company documents it properly and measures where the risk lies.
Bertin GutiérrezThe 2027 Income Tax amendment: why it is unconstitutional and how to challenge it
Caps on deductions and on loss carryforwards: the constitutional flaws in the amendment and the defense options through amparo.
Bertin GutiérrezForeign investment: the RNIE filings that tend to be forgotten
Who must register, what is reported and when, the cost of non-compliance and why the new national security review makes a clean record matter more than ever.
Bertin GutiérrezTax year-end 2026: decisions to make before the 2027 caps take effect
If the Income Tax Law amendment takes effect as approved, 2026 is the last opportunity to apply deductions and tax losses without the new limits.
Bertin GutiérrezTariffs and the USMCA: the decision to set up in Mexico now turns on the rules of origin
Annual USMCA reviews, new US and Mexican tariffs, and why IMMEX is no longer enough: what a foreign company must settle before investing.
Bertin GutiérrezINM employer registration: the Institute is now verifying at the workplace
What it is, who needs it, when it must be updated and why the INM is now visiting companies to confirm the data and check foreign workers.
Bertin GutiérrezBeneficial ownership: two coexisting regimes and how to avoid contradictions
Identifying a client’s beneficial owner is one thing; identifying your own is another. The Tax Code and the AML Law require the latter under different criteria, and the information is now published on the Commercial Companies Portal.
Bertin GutiérrezCorporate year-end 2026: what to put in order before 2027
The annual meeting, corporate books, powers of attorney and beneficial ownership are not formalities: they are the evidence a company uses to show how it is governed.
Bertin GutiérrezSubstance: what the SAT reviews first and how cases are won
With the new Article 49 Bis procedure and the Article 29-A requirements, an invoice is no longer enough. What documentation supports a deduction.
Bertin GutiérrezCustoms Law amendment: importers can no longer shift the risk to their customs broker
The amendment removed defenses for customs brokers, toughened penalties and raised documentation standards for importers, exporters and IMMEX companies.
Bertin GutiérrezREPSE: the procedure got simpler, the risk for the contracting company did not
The STPS merged the registration procedure, but the deduction, the VAT credit and joint liability still depend on the supplier’s file.
Bertin GutiérrezMaquiladoras and transfer pricing: when the safe harbor stops making sense
The safe harbor is now the compliance route, but in asset-intensive plants it can cost too much. When to assess a bilateral agreement.
Bertin GutiérrezAnti-money laundering reform: the risk-based approach is no longer optional
The amendments to the AML Law and its Regulations raised the obligations of those carrying out vulnerable activities: beneficial ownership from 25%, manuals, training, annual audits and ten-year record-keeping.
Bertin GutiérrezUSMCA origin verification: the defense starts before the questionnaire
Losing preferential treatment now costs the regular duty plus the additional 10%. What file supports an origin certification.
Bertin GutiérrezAML verification visits: what the SAT reviews and how to prepare
The new General Rules set a timetable from 2026 to 2028. What is reviewed in a visit today and how to handle it.
Bertin GutiérrezBulletins for this service line are coming soon.