On 16 October 2014, the Mexican Tax Authorities enacted and published amendments to the 2014 Administrative Tax Regulations in the Official Federal Gazette. The amendments include regulations for the deductibility of pro-rata expense allocations made by nonresidents to Mexican residents. The amendment reinforces and expands upon a decision of the Mexican Supreme Court of Justice in April 2014 that provided conditions where such expenses would be deductible by the Mexican resident taxpayer.
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