December 19, 2022
Doug McHoney, PwC’s International Tax Services Global Leader, is joined by Mario Alberto Gutierez, International Tax Partner based in Mexico City, and Leader of PwC’s International Tax Practice in Mexico. Doug and Mario discuss Mexico’s implementation of the multilateral instrument, Mexican tax treaties and the potential for treaty abuse, how the 2022 Tax Act changes the game with regard to share transfers, the Maquiladora regime, the Mexican manufacturing industry more broadly including business transformations and ‘near shoring,’ and debt structures and the ‘inflation adjustment’ in Mexico. Not surprisingly, Pillar Two makes a cameo appearance.
Timestamps:
Principal, Quantitative Solutions and Technology, International Tax Services Global Leader, PwC US
Mario Alberto Gutierrez
International Tax Service Partner/Principal, México, PwC México
Principal, Quantitative Solutions and Technology, International Tax Services Global Leader, PwC US