Taxation of income from investments in low-tax jurisdictions (CFC)

Due to the international tax commitments adopted by Mexico to avoid tax deferral schemes affecting the timely recognition of taxable income, Mexico has increased the regulations enacted for such purposes, as well as the number of tax reviews performed on taxpayers who maintain investments in low-tax jurisdictions (commonly known as tax havens).  Accordingly, we consider that it is important to provide advice on the accurate and timely calculation of the correlative tax effects for our clients derived from the aforementioned investments, including the correct preparation and filing of the applicable informative tax returns in order to avoid unnecessary tax controversies.