• Legal Framework

    In-depth coverage of the local legal framework for business is an integral part of OBG’s analysis. Working in partnership with a leading local law firm, we review foreign investment laws, ownership restrictions, requirements for local partners and labour laws, among other topics.
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VAT in Mexico is governed by the Value-Added Tax Act (Ley del Impuesto al Valor Agregado). It is the country’s main indirect tax and is applied at a standard rate of 16%, however there is a 0% rate for exports and the supply of local goods and services. As with any other indirect tax, VAT is not paid directly, but is transferred or charged to a third party until it...

 

Labour market reforms undertaken in 2012 did not produce the intended results of facilitating the creation of formal employment in Mexico, essentially reforming workers’ rights to give employers more power over their staff. Four significant changes can be observed in articles 15 A, 15 B and 15 C, which, unsuccessfully tried to regulate...

 

Opportunities for private companies in Mexico are supported by intellectual property regulations and the increasing use of PPPs to deliver infrastructure. The intellectual property legislation, improved by the North American Free Trade Agreement (NAFTA) and the local Agreements on Trade-Related Aspects of Intellectual Property Rights have...

 

With macroeconomic uncertainty at the start of 2017, the year is set to be a challenging one for the labour market in Mexico. In Latin America we have observed that all structural changes, no matter how simple they are, have brought about contradictory repercussions. For instance, while the economy continues growing, the population has had to...

 

The expected scenario for the real estate sector in Mexico City – the largest urban concentration in the country – is strong stable growth. This is due to the conclusion of policies, including the National Housing Policy begun in 2013, which seek to promote the orderly and sustainable development of the sector, its standardisation and the...

Chapter | Legal Framework from The Report: Mexico 2017

This chapter provides an overview of Mexico’s legal framework, covering a range of topics from improvements to the framework for intellectual property and public-private partnerships to regulations and obligations governing value-added tax. In addition, it features a viewpoint by César Maillard Canudas, Managing Partner, Maillard, Cerbón, Canudas, Argumedo, Palma y Asociados, on the labour...