Mexico's Plans for a Digital Services Tax

As part of proposed reform measures currently being considered by Mexico's Congress, a proposal has been put forward for a new 3% tax on digital services income. Some of the key points of the proposed tax include:

• The tax would be levied on income from different digital service activities, including advertising on digital interfaces, digital sales platforms (services and goods), and the transmission of data generated by users of a digital interface if such data transmission generates income;…