Doing Business in Mexico’s Digital Economy: E-commerce Taxation Guide

E-commerce can be described in simple terms as those activities related to the buying and selling of goods or services over the internet. More specifically, e-commerce means commercial transactions in which offer, acceptance and consideration are transmitted electronically, thereby permitting the alienation of goods or services without a physical exchange of paper-based documents or physical presence of the participants to the transaction.

E-commerce is a staple of both business-to-business (B2B) and business-to-consumer (B2C) sales, and is fast becoming standard practice in cross-border transactions. This Guide focuses primarily on the international components and considerations of e-commerce from a Mexican tax perspective.




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