ey-global-tax-policy-outlook-for-2015

Mexico
2.3 Tax policy outlook for 2015 — summary
Corporate income tax burden
Lower No change Higher
Personal income tax burden
VAT/GST/sales tax burden
X
X
Lower No change Higher
X
Lower No change Higher
2.4 Tax policy outlook for 2015 — detail
Corporate income taxes
• CIT is not expected to change in 2015 as a result of the Tax
promised it would propose no major tax reform, no
new taxes, no increases to the current tax rates, and no
exemptions from 2014 to 2018).
•
implementing structural reforms (e.g., Pemex and CFE will
transition to a new model as state productive companies).
Taxes on wages and employment
• Taxes on wages are not expected to change in 2015.
VAT, GST and sales taxes
• VAT is not expected to change in 2015 as a result of the Tax
Certainty Agreement.
2.5 Fiscal stimulus in 2015
2.6 Political landscape
• In June 2015, elections will be held to choose the
• Currently, the PRI (the political party to which President
• Senators will remain the same until 2018.
•
of the Mexican Supreme Court for a 15-year period.
132 | The outlook for global tax policy in 2015