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Proposed maquiladora tax treatment

Proposed maquiladora tax treatment

During Mexico’s Aerospace Summit, which took place in late September of 2013 in Queretaro, Mexico, Luis Carbajo, a partner at Baker & McKenzie, presented on the topic of the maquiladora tax reform proposal that was submitted to the Mexican Congress by the country’s president, Enrique Peña Nieto, on September 8th.  The Aerospace Summit was hosted by Mexico Now.

If passed as submitted, the reform package could potentially result in significant changes to the maquiladora tax regime that governs the fiscal rules of companies operating under Mexico’s IMMEX program.

The following presentation examines proposed changes to Mexico’s IVA, or value-added tax, vis-à-vis the maquiladora tax regime, the change in corporate income tax rate levied upon manufacturers for export in Mexco, as well as additional Mexican tax issues related to profit sharing, dividends and rules regarding income tax deductions.


Tax treatment of maquiladoras and perspective in light of proposed bill or tax reform


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