Dear clients and friends, On April 23, 2021, the Official Journal of the Federation published in its evening edition the Decree amending, adding and repealing several provisions of the Federal Labor Law (LFT, in Spanish), Social Security Law (LSS, in Spanish), Law of the National Housing Institute Fund for Workers (LINFONATIV, in Spanish), Federal Tax…
Dear clients and friends, Today April 20, 2021, the Senate of the Republic approved the Project of a Decree to amend, enact and repeal a number of provisions on outsourcing practices within the Federal Labor Law (LFT, in Spanish), Social Security Law (LSS, in Spanish), Law of the National Housing Institute Fund for Workers (LINFONATIV,…
Dear clients and friends, On March 30, a Decree amending and adding article 90 of the Federal Labor Law was published in the Official Gazette of the Federation (“Decree”). Aside from incorporating a more inclusive language in its wording, the most relevant amendment to article 90 is the addition of a fourth paragraph providing that…
Dear clients and friends, As a consequence of recent reforms to the Federal Tax Code (“FTC”), applicable as of January 1st, 2021, we would like to point out a few relevant topics: Joint responsibility Spin-off: With the intention of eliminating cases where the original entities transmit to the spun-off entities values that were inexistent before…
Dear clients and friends, On March 11, the Official Gazette of the Federation published the Decree amending and adding several provisions of the Mexican Constitution regarding the Federal Judiciary (“Decree”), which entered into force the following day. The judiciary reform is aimed at strengthening the role of the Supreme Court (SC) as a constitutional court…