THE FIRM

ABOUT US

Mijares, Angoitia, Cortés y Fuentes, S.C. (“MACF”) was founded in Mexico City in 1994, integrated by a team of the highest qualified lawyers, focused in providing professional legal services with the highest quality to meet its clients’ business needs. Nowadays, MACF is a leading firm in the Mexican market, profoundly engaged in quality and responsiveness; it has established itself as one of the most prominent Mexican law firms and therefore it is recognized as one of the best firms in many practice areas.

The Firm started out as a financial, securities and M&A legal boutique. We currently have 18 practice areas which allows us to offer integral legal services.

OUR TEAM

Our Firm is a full service law firm, conformed of approximately 90 professionals (including 14 partners, as well as accountants for our tax practice and engineers for our patent law practice).

STRATEGIC ALLIANCES

As a result of our constant involvement in international businesses and transactions, we have developed important working relations with numerous international law firms, which enables us to efficiently assist our clients.

NEWS

Tax and organized crime legal reforms significance in relation to corporate risks.

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The Decree that amends the Federal Law against Organized Crime was published in the Official Journal of the Federation, this decree modifies Article 11 BIS of the Federal Criminal Code regarding criminal liability of legal persons. The reforms are aimed at criminal prosecution of smuggling, tax fraud and the illicit use of tax receipts through the rules of investigation, punishment and enforcement of penalties that are applicable to organized crime.

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Bill for the amendement of the Mexican Federal Labor Law and the Social Security Law regarding outsourcing provisions.

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An initiative to reform the Federal Labor Law and the Social Security Law by Senator Napoleón Gómez Urrutia was presented to the Senate, this initiative aims to limit subcontracting so that employers assume responsibility in the payment of utilities and security social and tax fraud can be eliminated through the use of false invoices.

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Obligation to withhold Value Added Tax for contractors of personnel supply services.

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On October 17, the Report of the Finance and Public Credit Commission was published in the Parliamentary Gazette, which includes the addition of section IV to Article 1-A of the VAT Law to establish the obligation to the contractors of the services of labor outsourcing, to calculate, retain and find out, before the tax authorities, the VAT caused by these operations.

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The Ministry of Energy published the modifications to the Guidelines that establish the criteria for the granting of Clean Energy Certificates.

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On October 28, the Ministry of Energy published in the DOF the modifications to the Guidelines that establish the criteria for the granting of Clean Energy Certificates (CELs) and the requirements for their acquisition. This change allows CFE-owned power plants to receive CELs for all of the electric power they generate from Clean Energy sources regardless of the date they have entered into operation.

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The lawyers' vision of the labor reform plans in the Pacific Alliance by our leading partner in labor practice: Claudio Jiménez de León

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Our partner Claudio Jiménez de León shares his opinion in the newspaper El Economista about the 4 laws related to labor reform that came into force recently.

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COFECE issues regulations for the qualification of information derived from legal counsel provided to economic agents.

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The Federal Economic Competition Commission issued the Regulatory Provisions for the qualification of information derived from legal advice provided to economic agents. These regulations will guide the actions of COFECE when in the exercise of its functions it obtains communications between a lawyer and an economic agent involved in a process brought before the commission.

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AWARDS