Monthly Archives: February 2025

CONTROLLING BENEFICIARY AND ITS FISCAL IMPACT IN 2025

Articles 32-B Ter, 32-B Quater, and 32-B Quinquies of the Mexican Federal Tax Code provide the obligation of identifying the Controlling Beneficiary (“BC”), as well as collecting and retaining their information through current records. This obligation includes adopting internal legal procedures and using reliable documentation to support the information and actions taken to comply with […]