The 2022 Tax Reform includes various modifications that could have a potential impact on the taxation of multinational groups in Mexico and abroad.
On November 12, 2021, the Executive Branch published on the Federal Official Gazette the "Bill by which various provisions of the Mexican Income Tax Law, Mexican Value Added Tax Law, the Mexican Excise Tax Law, Mexican New Automobiles Federal Law, the Mexican Federal Tax Code, and Other Regulations are amended, added and repealed".
The 2022 Tax Reform includes several amendments that may have economic effects on the taxation of Mexican corporate groups and multinational companies.