This January 2023, the Law for Improper Advertising Practices was declared unconstitutional by the Supreme Court of Justice, considering that it violates the human rights of freedom to work, free contracting, freedom to trade and autonomy of will. However, this ruling is one isolated criterion which is not binding and has no general application yet, as it will only protect those who are parties in the “amparo” action that gave origin to the court ruling (since it is not a general declaration of unconstitutionality). Nonetheless, this is an important precedent that should be used by all the courts to grant the “amparos”, and also will help to pursue in the future a general declaration of unconstitutionality.

Rapid business transformation across the globe and shifting international policy are driving significant changes to organizations’ tax exposure, financial resilience, strategy and management. These factors are shaping how companies across every sector approach the future of tax dispute resolution.
Our latest report draws on an independent survey of 1,200 tax leaders in 10 jurisdictions and across six sectors conducted in late 2021 and insights from our tax disputes and international tax teams.

The COVID-19 pandemic has affected all countries in Latin America. Administrative measures that limit or restrict economic activity have been adopted in most countries. Only some activities or industries have been able to continue operating, while the rest of the companies are waiting for the restrictions to be lifted in…

In view of the health crisis in Latin America following to the outbreak of COVID-19, as well as the economic and social impacts of this situation, many people and companies have expressed interest in collaborating with the governments to support their goal of preventing and controlling the spread of the…

On 12 November 2019, the Secretary of Public Administration (SFP) published in the Federal Official Gazette the “Resolution issuing the provisions regarding the reception and disposal of gifts, presents or analogous by public officials of the Federal Government.” The SFP recapped the provisions of the General Law of Administrative Responsibilities…