2014 Mexican Tax Reform proposals eliminate tax consolidation and flat tax, limit maquiladora regime and introduce a new 10% dividend tax

September 2013


The Executive Branch of the Mexican government presented its 2014 Tax Reform package to Congress. The package’s most significant proposals would eliminate the tax consolidation regime, eliminate the Flat Tax (IETU), provide a more limited maquiladora regime, retain the 30% income tax rate without reduction, introduce a new corporate-level tax on dividends, limit the deduction of certain related party payments, and eliminate the statutory audit (dictamen fiscal) requirement.

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