Ángel Escalante-Carpio and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the binding precedent in which it was concluded that VAT charged must be paid through cash flow to be deductible.
Ángel Escalante Carpio, Juan Manuel Morán and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the impact of recharacterising interest from certain loans as dividends.