Draft legislation was reportedly submitted to the Finance and Public Credit Commission of Mexico's Chamber of Deputies (lower house of parliament) on 21 August 2019 that includes measures for the taxation of non-resident digital platforms. The draft legislation would not introduce a new tax. Rather, it would amend the Value Added Tax (VAT) Law so that VAT at a rate of 16% will be levied on digital platforms such as Amazon, Netflix, and Spotify, as well as those providing intermediation servic…