Mexico's Morena Party Proposes New E‑commerce Tax Rules

Deputy Alfonso Ramírez Cuéllar of the governing Morena party presented a proposal to amend the Federal Fiscal Code by adding a dedicated section for e‑commerce. The amendment aims to curb tax evasion and profit shifting by multinational corporations that exploit gaps in the current tax system, known internationally as BEPS. The draft calls for regulations covering digital platforms, traceability of online commercial operations, international financial information exchange, and the use of new auditing technologies. By integrating these measures, the proposal seeks to ensure that large tech firms contribute proportionally to Mexico’s public finances and to protect the integrity of the country's tax base.