Mexico Law


Feb 2019

Estímulos Fiscales en la Región Fronteriza Norte de México y los Estados Unidos

By Javier Lopez de Obeso, Associate Attorney El 1 de enero de 2019 entró en vigor el Decreto de Estímulos Fiscales de la Región Fronteriza Norte (el “Decreto”) y el 30 de enero de 2019 el Servicio de Administración Tributaria (“SAT”) publicó las reglas generales “las “Reglas”) para la aplicación decreto, que da varios beneficios a los contribuyentes materia impuesto sobre la renta...

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Feb 2019

Tax Incentives for the Northern Border Region of Mexico and the United States

By Javier Lopez de Obeso, Associate Attorney On January 1, 2019, Mexico’s Decree of Fiscal Incentives of the Northern Border Region (the “Decree”) became effective, and on January 30, 2019 the Mexican Tax Administration Service (“SAT”) published the general rules (“the Rules”) for the application of the Decree, establishing tax benefits to the taxpayers of Mexico’s income tax (“ISR”) and its value-added tax (“VAT”). The...

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Oct 2018

Javier Lopez de Obeso Contributes to BN Americas article

October 10, 2018 Javier Lopez de Obeso ScottHulse Mexico licensed Attorney,  Javier Lopez de Obeso,  contributed on the article “Bright Ideas? AMLO’s Electric Power Plans”, a publication by BN Americas.  The article  provides  the insights of the Mexico’s president-elect Andrés Manuel López Obrador plans for the future of the country’s electricity sector. The article can be downloaded here.


Sep 2017

ScottHulse Attorney Javier Lopez de Obeso Receives Certificate of Registration as a Foreign Legal Consultant

Javier Lopez de Obeso On September 12, 2017, the Supreme Court of Texas issued Javier Lopez de Obeso, the Certificate of Registration as a Foreign Legal Consultant, after fulfilling the requirements of law and having been recommended for approval by the Texas Board of Law Examiners. This certification authorizes Mr. Lopez de Obeso to render legal services and give professional legal advice on the laws...

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Jan 2016

Changes to Operation of Maquiladoras in Mexico

Several changes to the operation of Maquiladoras in Mexico. On December 23, 2015, the Miscellaneous Fiscal Amendment (“Miscellaneous Law”) was published in the Official Gazette of the Federal Government in Mexico (“DOF”). Among the highlighted changes is that of extending the term of tax benefits for companies operating in Mexico under a shelter program, as long as they comply with the requirements detailed on the...

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Dec 2013

Mexico Tax Reform: Implications for the Maquiladora Manufacturing Industry

In October 2013, the Congress of Mexico passed and approved a package of laws that amend and repeal some existing tax laws and also create new tax laws that will take effect in 2014 (“Tax Reform”). Some of the laws are yet to be published in the official gazette, but most of those laws will become effective January 1, 2014. Even though the Tax Reform...

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