How Mexico taxes capital gains on certain share transfers.

The article probes into capital gains taxes on certain share transfers in Mexico. The issue of tax consequences from capital gains generated by a transfer of shares is deemed crucial for multinational companies planning to expand, merge, acquire, restructure or move their investments to other countries. Several tax provisions need to be considered, including those under the Mexican Income Tax Law (MITL) and those in accordance with the conventions for the avoidance of double taxation and the prevention of fiscal evasion.