Tax Law and International Tax Law

Una propuesta de reforma tributaria en Bogotá plantea aumentar la tarifa del Impuesto de Industria y Comercio (ICA) para el sector financiero de 14 a 21 por mil. Los gremios bancarios y fintech cuestionan el incremento, argumentando que podría trasladarse a los costos de productos financieros y afectar el acceso al crédito, mientras la Secretaría Distrital de Hacienda defiende el ajuste como una medida de capacidad contributiva.

When a foreign executive extends their stay in Mexico to lead operations, negotiate terms, or direct personnel, they may inadvertently create permanent establishment exposure for their company—regardless of how many days they've spent in the country. The real risk isn't crossing the 183-day threshold; it's about where decisions are made, what authority is exercised, and whether the foreign enterprise is effectively conducting business through a fixed place or dependent agent in Mexico.

Cross-border employee assignments create distinct compliance obligations under social security coordination and income taxation frameworks. Understanding how totalisation agreements and double tax treaties operate independently—rather than interchangeably—is essential for managing assignment costs and avoiding regulatory pitfalls.