Unconstitutionality of the employees’ profit sharing limit provision in Mexico?
September 08, 2023
ITR - International Tax Review
In this article written for ITR (International Tax Review), our partner Santiago Llano, and associates Eric Palacios and Alfredo Sampayo report on an isolated but notable District Court precedent that has emerged in the dynamic landscape of Mexican labour and related taxation legislation.
"The analysis presented in the precedent contends that the imposition of a maximum limit on employees’ profit sharing contradicts the Mexican Constitution".