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Mexico Defers Implementation of New Tax Provisions in Relation to Employees Outsourcing

|Approved Changes|Mexico
Mexico

Mexico published a Decree in the Official Gazette on 31 July 2021 that defers the implementation of certain provisions of the Decree published 23 April 2021 that amended various provisions of the Federal Labor Law, Fiscal (Tax) Code, Income Tax Law, Value Added Tax Law, and other legislation to reform the country's labor outsourcing system. As previously reported, the April Decree effectively eliminated most outsourcing (subcontracting) of employees in Mexico in order to protect labor right…

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