Insights

A Contraluz

Our view of the law and of the social developments that shape Mexico’s business ecosystem. Analysis designed to contribute to corporate resilience: anticipating what lies ahead and deciding with strategy.

A Contraluz · Tax Controversy · October 31, 2026

The 2027 Income Tax amendment: why it is unconstitutional and how to challenge it

Caps on deductions and on loss carryforwards: the constitutional flaws in the amendment and the defense options through amparo.

Bertin Gutiérrez