Deloitte Touche Tohmatsu Ltd

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Tax residence and fiscal domicile in Mexico

Mexico - January 22 2019 An overview of the law on tax residence and fiscal domicile in Mexico

In review: direct taxation of businesses in Mexico

Mexico - February 3 2020 An overview of direct taxation of businesses in Mexico, including taxes on income and capital gains

Direct taxation of businesses in Mexico

Mexico - January 22 2019 An overview of direct taxation of businesses in Mexico, including taxes on income and capital gains

Spotlight: tax residence and fiscal domicile in Mexico

Mexico - February 3 2020 A general introduction to the law on tax residence and fiscal domicile in Mexico

Spotlight: discontinuing employment in Czech Republic

Czech Republic - March 11 2020 A review of key considerations when discontinuing employment in Czech Republic, including issues surrounding dismissals, redundancies and other types of termination

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Spotlight: merger review in Belgium

Belgium - April 21 2020 This article reviews the competition authorities' merger control activities in Belgium, including significant recent cases, trends and outlook

In review: anti-cartel enforcement in Belgium

Belgium - April 21 2020 A review of the competition authorities' enforcement activity against cartels in Belgium, including significant recent cases, trends, developments, strategies and outlook

Spotlight: restrictive agreements and dominance in Belgium

Belgium - April 21 2020 A review of the competition authorities' enforcement activity against restrictive agreements and abuse of dominance in Belgium, including significant recent cases, trends and outlook

Spotlight: discontinuing employment in United Kingdom (England)

United Kingdom - March 11 2020 A review of key considerations when discontinuing employment in United Kingdom (England), including issues surrounding dismissals, redundancies and other types of termination

Spotlight: discontinuing employment in Czech Republic

Czech Republic - March 11 2020 A review of key considerations when discontinuing employment in Czech Republic, including issues surrounding dismissals, redundancies and other types of termination

See more articles

Offices

  • Australia

  • Austria

    • Vienna

      Renngasse 1, Vienna 1010, Austria
      T +43 1 537 000

  • Belgium

    • Diegen

      Brussels Airport Business Park, Berkenlaan 6, Diegen B-1831, Belgium
      T 32 2 718 9211
      F 32 2 718 9200

    • Zaventem (Gateway Building)

      Gateway Building, Luchthaven Brussel Nationaal 1 J, Zaventem 1930, Belgium
      T +32 2 600 6000
      F +32 2 600 6001

    • Hasselt

      Gouverneur Roppesingel 13, Hasselt, Belgium
      T +32 11 89 39 00

    • Zaventem (Gateway Building)

      Gateway Building, Luchthaven Brussel Nationaal 1 J, Zaventem 1930, Belgium
      T +32 2 600 60 00

  • Bermuda

    • Hamilton

      Corner House 20, Parliament Street, Hamilton 12, Bermuda
      T 1 441 292 1500
      F 1 441 292 0961

  • Brazil

    • Sao Paulo

      Av. Dr. Chucri Zaidan 1.240, From 4th to 12th floors - Golden Tower, Sao Paulo 04709 111, Brazil
      T +55 11 5186 1000
      W

  • Bulgaria

    • Sofia

      103 Aleksander Stamboliiski Boulevard, Sofia Tower 6th Floor, Sofia 1303, Bulgaria
      T +359 2 802 3300
      F +359 2 802 3350

  • Canada

    • Calgary AB

      2 Street South West, Calgary AB T2P 0R8, Canada
      T 1 403 267 1874
      F 1 403 920 9354

    • Montreal QC

      1190 Avenue des Canadiens-de-Montreal, Montreal QC H3B 0M7, Canada
      T +1 514 393 7115
      F +1 514 390 4100
      W

  • China

    • Shanghai

      30th Floor Bund Center, 222 Yan An Road East, Shanghai 200002, China
      T +86 21 6141 8888
      F +86 21 6335 0003

    • Beijing

      12th Floor China Life Financial Center, No 23 Zhenzhi Road, Chaoyang District, Beijing 100026, China
      T +86 10 8520 7788
      F +86 10 8518 1218
      W

  • Colombia

    • Bogota

      Carrera 7 Number 74-09, Torre A, Bogota 07854, Colombia
      T 57 1 546 1810

  • Cyprus

  • Czech Republic

    • Prague (Budejovicka alej (Entrance B)) Deloitte Central Europe Service Centre

      Budejovicka alej (Entrance B), Antala Staska 2027/77, Prague 4 140 00, Czech Republic
      T 420 234 078 500
      F 420 234 078 017

    • Prague (Churchill I)

      Churchill I, Italska 2581/67, Prague 12000, Czech Republic
      T +420 246 042 500
      W

  • Denmark

    • Copenhagen

      Weidekampsgade 6, Copenhagen 2300, Denmark

    • København

      Weidekampsgade 6, København 2300, Denmark
      T +45 36 10 20 30
      F +45 36 10 20 40
      W

  • Estonia

    • Tallinn

      Roosikrantsi 2, Tallinn 10119, Estonia

  • Finland

    • Helsinki Deloitte & Touche Oy

      Porkkalankatu 24, PO Box 122, Helsinki 00181, Finland

  • France

    • Neuilly-Sur-Seine

      185 Avenue Charles De Gaulle, Neuilly-Sur-Seine, France

    • Paris (185 Avenue Charles de Gualle)

      185 Avenue Charles de Gualle, Neuilly-sur-Seine, Paris 92524, France
      T +33 140 882 800
      W

    • Paris (191 Rue de Courcelles)

      191 Rue de Courcelles, Paris 75017, France

  • Germany

    • Dusseldorf

      Schwannstrasse 9, Dusseldorf 40212, Germany
      T 49 211 877 203
      F 49 211 8772 671
      W

    • Hannover

      Aegidientorplatz 2A, Hannover 30159, Germany
      T 49 511 307 5593
      W

  • Gibraltar

    • Gibraltar

      Merchant House, 22/24 John Mackintosh Square, Gibraltar GX11 1AA, Gibraltar
      T +350 200 412 00
      F +350 200 412 01
      W

  • Greece

    • Maroussi

      3A Fragjijjkusuas & Granikou Street, Maroussi 151 25, Greece

  • Guernsey

    • St Peter Port

      Regency Court, Glategny Esplanade, St Peter Port GY1 3HW, Guernsey
      T +44 1481 724 011
      W

  • Hong Kong

    • Wanchai Deloitte

      18 Queen's Road East, Wanchai, Hong Kong

    • Hong Kong

      35th Floor One Pacific Place, 88 Queensway Central, Hong Kong, Hong Kong
      T +852 2852 1600
      F +852 2541 1911
      W

  • Hungary

    • Budapest

      Dozsa Gyorgy Street 84C, Budapest 1068, Hungary
      T +36 1 428 6800
      F +36 1 428 6801

  • India

    • Bangalore (Deloitte Centre) Deloitte Haskins & Sells

      Deloitte Centre, 100/2 Richmond Road, Bangalore 560025, India

    • Chennai

      52 Venket Narayana Road Asva Ramana, Towers, 7 8 9T Nagar, Chennai 600017, India
      W

    • Hyderabad (1-8-384 and 385 3rd Floor Gowra Grand)

      1-8-384 and 385 3rd Floor Gowra Grand, SP Road Begumpe, Hyderabad 500 003, India
      T +91 80 6627 6000

    • Mumbai

      Dgp House, 2nd Floor 88C Old Prabhadevi Road, Mumbai 400 025, India
      T +91 22 2286 7631

    • Bangalore (Block C Divyasree Technopolis Survey No 123 and 132/2)

      Block C Divyasree Technopolis Survey No 123 and 132/2, Yemlur Post Yemlur Off Old Airport Road, Bangalore 560037, India
      T +91 80 6755 6000

    • Hyderabad (Deloitte Drive)

      Deloitte Drive, Phase 2 HITEC City, Hyderabad 500081, India
      T +91 40 6670 4000

  • Ireland

    • Dublin

      29 Earlsfort Terrace, Dublin D02 AY28, Ireland
      T +353 1 417 2200
      F +353 1 417 2300

  • Italy

    • Verona

      Vi Monte Canino 10, Verona 37124, Italy

    • Rome Studio Tributario e Societario Deloitte

      Via XX Settembre 1, Rome 00187, Italy
      T 39 06 489 901

    • Treviso Deloitte & Touche SPA

      Viale Fratelli Bandiera, Treviso 31100, Italy
      T 39 0422 5875

  • Japan

    • Tokyo (Shin Tokyo Building, 3-3-1 Marunouchi)

      Shin Tokyo Building, 3-3-1 Marunouchi, Chiyoda-ku, Tokyo 100 0005, Japan
      T 81 3 6213 1180
      F 81 3 6213 1085
      W

    • Tokyo (Shin Tokyo Building 5th Floor)

      Shin Tokyo Building 5th Floor, 3-4-1 Marunouchi, Chiyoda-ku, Tokyo 100-8305, Japan
      T +81 3 6213 1111
      F +81 3 6213 1199

    • Tokyo (Pacific Century Place Marunouchi Building)

      Pacific Century Place Marunouchi Building, 1 11 1 Marunouchi, Chiyoda-ku, Tokyo 100 6211, Japan
      T 81 3 6213 3800
      F 81 3 6213 3801

  • Kazakhstan

    • Almaty

      Almaty Financial District, 36 Al Farabi Avenue, B Building, Almaty 500059, Kazakhstan
      T 7 727 258 1341

  • Kenya

    • Nairobi

      Kirungii House Ring Road, Westlands PO Box 40092, Nairobi, Kenya
      T 254 2 444 1344
      F 254 2 444 8966

  • Luxembourg

    • Luxembourg

      20 Boulevard de Kockelscheuer, Luxembourg 1821, Luxembourg
      T +352 45 14 51

  • Malaysia

    • Ipo Perak Deloitte & Touche

      16 Persiaran Kledang Timur, 16 Bandar Baru Menglembu, Ipo Perak 31450, Malaysia
      W

    • Selangor Deloitte

      Petaling Jaya, Selangor, Malaysia

  • Mexico

    • Ciudad Juarez

      Paseo de la Victoria 3751 P2, Colonia Partido Senecu, Ciudad Juarez 32540, Mexico

    • Mexico City (Jaime Balmes 11, Edeficio B) Deloitte Touche Tohmatsu

      Jaime Balmes 11, Edeficio B, Tercer Piso, Mexico City 11510, Mexico
      T 52 55 5279 7046
      F 52 55 5283 7699

    • Mexico City (Paseo de la Reforma 505) Deloitte & Touche Legal Services

      Paseo de la Reforma 505, 28th Floor, Colonia Cuauhtemoc, Mexico City 06500, Mexico
      T +52 55 5080 6000
      F +52 55 5080 6001

    • Guadalajara Jalisco

      1685 Avenida Americas 10th floor, Providence Gardens, Guadalajara Jalisco 44638, Mexico
      T 52 33 3669 0404

  • Namibia

    • Windhoek

      Namdeb Centre 8th Floor, 10 Dr Frans Indongo St PO Box 47, Windhoek, Namibia
      T 264 61 285 5000
      F 264 61 285 5050
      W

  • Netherlands

    • Rotterdam

      Wilhelminakade 1, Rotterdam 3072 AP, Netherlands
      T 31 8 8288 2888
      F 31 8 8288 9909

    • Oslo (Christian Frederiks Plass 14)

      Christian Frederiks Plass 14, Oslo 1091, Netherlands

  • New Zealand

    • Wellington Deloitte

      Level 16 Deloitte House, 10 Brandon Street, Wellington 6011, New Zealand
      T 64 4 4721677
      F 64 4 4728023

    • Auckland

      80 Queen Street, Auckland 1010, New Zealand
      T 64 9 303 0700
      W

  • Norway

    • Oslo (Karenslyst allé 20) Deloitte Advokatfirma AS

      Karenslyst allé 20, PO Box 347 Skøyen, Oslo 0213, Norway
      T 47 23 27 90 00
      F 47 23 27 90 01

    • Stavanger

      Strandsvingen 14, Stavanger 4032, Norway
      T 47 5181 5600
      F 47 5181 5601

    • Oslo (Dronning Eufemias Gate 14)

      Dronning Eufemias Gate 14, Oslo 0191, Norway
      T +47 23 27 90 00
      W

  • Paraguay

    • Asuncion

      Estados Unidos 415 casi 25 de Mayo, 4to Piso Estados Unidos 415, Asuncion 1510, Paraguay
      T 595 21 220 790
      W

  • Peru

    • Lima Deloitte

      Floor 6 Las Begonias 441, San Isidro, Lima 27, Peru
      T 51 1 211 8585
      F 51 1 211 8586

  • Philippines

    • Bonifacio Global City

      19th Floor Net Lima Plaza, 5th Avenue Corner 26th Street, Bonifacio Global City, Philippines

  • Poland

    • Warsaw (Al Jana Pawła II 19)

      Al Jana Pawła II 19, Warsaw 00 854, Poland
      T 48 22 511 08 11
      F 48 22 511 08 13

    • Warsaw (Aleja Jana Pawła II 19) Pasternak Korba & Partners Law Firm LLP

      Aleja Jana Pawła II 19, Deloitte House, Warsaw 00-854, Poland
      T 48 22 511 08 11
      F 48 22 511 08 13

  • Portugal

    • Lisbon

      1 Praça Duque de Saldanha 7th Floor, Edifício Duque de Saldanha, Lisbon 1050-094, Portugal
      T +351 210 427 611
      F +351 210 427 950

  • Romania

    • Bucharest (4-8 Nicolae Titulescu Road)

      4-8 Nicolae Titulescu Road, East Entrance 3rd Floor Sector 1, Bucharest 011141, Romania
      T 40 21 222 16 61
      F 40 21 222 16 60
      W

    • Bucharest (Stefan Iulian 38)

      Stefan Iulian 38, Sector 1, Bucharest 011248, Romania
      T 40 21 301 31 05
      F 40 21 301 31 73

  • Russia

    • Moscow

      5 Lesnaya Street, Moscow 125047, Russia
      T +7 495 787 06 00
      F +7 495 787 06 01
      W

  • Saudi Arabia

    • Jeddah Deloitte & Touche Bakr Abulkhair & Co

      3616 Al-Madinah Al-Munawarah Road, Jeddah 23526, Saudi Arabia
      T 966 126 57 2725

  • Serbia

    • Belgrade

      Terazije 8, Belgrade 11000, Serbia
      T 381 11 3812 100
      F 381 11 3812 210

  • Singapore

    • Singapore (6 Shenton Way)

      6 Shenton Way, 33-00 Oue Downtown 2, Singapore 068809, Singapore
      T +65 6224 8288
      F +65 6538 6166

    • Singapore (6 Shenton Way Tower Two)

      6 Shenton Way Tower Two, 32-00, Singapore 068809, Singapore
      T 65 6224 8288
      F 65 6538 6166

  • South Africa

    • Johannesburg

      5 Magwa Crescent, Waterfall City, Johannesburg 2090, South Africa
      T +27 11 8065 000
      F +27 11 8065 003
      W

    • Cape Town

      27 Somerset Road, Cape Quarter, Green Point, Cape Town 8005, South Africa
      T +27 214 275 300
      F +27 21 674 3076
      W

  • South Korea

    • Seoul

      10~15, 17~19, 23~25 Floor Hanwha Securities Building, 23-5 Yoido-dong, Youngdeungpo-gu, Seoul 150-717, South Korea
      T 82 2 6676 1000
      F 82 2 6674 2114

  • Spain

    • Barcelona Deloitte

      Avenue Diagonal 654, Barcelona 08034, Spain
      T 34 93 280 4040
      F 34 93 280 2810

    • Madrid

      Torre Picasso Planta 37, Plaza de Pablo Ruiz Picasso 1, Madrid 28020, Spain
      T +34 91 514 5000
      F +34 91 556 62 00
      W

    • Valencia Deloitte Touche Tohmatsu

      Avenida de Aragón 30, Edificio Europa, Planta 10, Valencia 46021, Spain
      T 34 96 307 09 00
      F 34 96 307 09 60

  • Sweden

  • Switzerland

    • Basel

      Steinengraben 22, Basel 4002, Switzerland
      T 41 61 285 1414
      F 41 61 285 1415

    • Geneva Deloitte SA

      20 Route de Pre-Bois, PO Box 1808, Geneva 15 1215, Switzerland
      T 41 22 747 70 00
      F 41 22 747 70 70

    • Zurich Deloitte AG

      General Guisan Quai 38, PO Box 2232, Zurich 8022, Switzerland
      T 41 044 421 60 00
      F 41 044 421 66 00

    • Genève

      Rue du Pré-de-la-Bichette 1, Genève 1202, Switzerland
      T +41 58 279 80 00
      F +41 58 279 88 00

    • Lausanne

      Avenue de Montchoisi 15, P.O. Box 460, Lausanne 1001, Switzerland
      T 41 58 279 92 00
      F 41 58 279 93 00

  • Taiwan

    • Taipei

      20th Floor Taipei Nan Shan Plaza, No 100 Songren Road Xinyi, Taipei 110016, Taiwan
      T +886 2 2725 9988
      F +886 2 4051 6888
      W

  • Tanzania

    • Dar Es Salaam

      10th Floor PPF Tower, Corner of Ohio Street and Garden Avenue, Dar Es Salaam, Tanzania
      T 255 22 2169 000
      F 255 22 211 6379

  • Turkey

    • Istanbul

      Eski Büyükdere cad. Maslak No1 Sarıyer, Cd 1, Istanbul 34485, Turkey
      T 90 212 366 6000
      W

  • Uganda

    • Kampala Deloitte Uganda Limited

      3 Floor Rwenzori House, 1 Lumumba Avenue PO Box 10314, Kampala, Uganda

  • United Arab Emirates

    • Abu Dhabi Deloitte Touche Tohmatsu

      Bin Ghanem Tower, 10th Floor, Hamdan Street, Abu Dhabi, United Arab Emirates
      T 971 2 6760 606
      F 971 2 6743 567
      W

    • Dubai (Al Fattan Currency House)

      Al Fattan Currency House, Building 1, Dubai 112865, United Arab Emirates
      T +971 331 3211
      F +971 331 4178
      W

    • Dubai (Currency House Office Building 1)

      Currency House Office Building 1, Dubai International Financial Centre, Dubai, United Arab Emirates
      T +971 45 064 700
      F +971 43 273 637

  • United Kingdom

    • Cardiff

      5 Callaghan Square, Cardiff, South Glamorgan CF10 5BT, United Kingdom
      T +44 29 2046 0000
      F +44 29 2026 4444
      W

    • London (66 Shoe Lane)

      66 Shoe Lane, PO Box 810, London 4A 3WA, United Kingdom
      T 44 20 7007 2481
      F 44 20 7007 3442

    • London (2 New Street Square)

      2 New Street Square, London EC4A 3BZ, United Kingdom
      T +44 20 7936 3000
      F +44 20 7583 1198

    • Crawley

      Park House, Crawley Business Quarter Manor Royal, Crawley RH10 9AD, United Kingdom
      T 44 1293 510112

    • London (Flat 56)

      Flat 56, 4 Riverlight Quay, London SW8 5DG, United Kingdom
      W

    • Southampton Deloitte Southampton

      Mountbatten House, 1 Grosvenor Square, Southampton, United Kingdom

    • Wimborne

      17 Rowlands Hill, Wimborne, Dorset BH21 2QQ, United Kingdom

  • USA

    • Arlington VA

      1919 North Lynn Street, Arlington VA 22209, USA
      T +1 571 882 5000

    • Atlanta

      191 Peachtree Street, Suite 1500, Atlanta GA 30303, USA
      T 1 404 220 1500
      F 1 404 220 1583

    • Boston MA

      200 Berkeley Street, Boston MA 2116, USA
      T 1 617 437 2000
      F 1 617 437 2111

    • Chicago IL (Two Prudential Plaza) Deloitte Touche Tohmatsu

      Two Prudential Plaza, 180 North Stetson Avenue, Chicago IL 60601-6779, USA
      T 1 312 946 3000
      F 1 312 946 2600

    • Chicago IL (400 East South Water Street)

      400 East South Water Street, Apartment 3901, Chicago IL 60601, USA
      T 1 312 486 2578
      F 1 312 247 2578

    • Costa Mesa CA

      695 Town Center Drive, Suite 1200, Costa Mesa CA 92626-7188, USA
      W

    • Dallas TX (Chase Tower)

      Chase Tower, 2200 Ross Avenue Suite 1600, Dallas TX 75201, USA
      T 1 214 840 7000
      F 1 214 840 7050

    • Dallas TX (5550 Lyndon B Johson Freeway)

      5550 Lyndon B Johson Freeway, Dallas TX 75240, USA
      T 1 469 417 3841

    • Houston TX

      Suite 2300, 333 Clay Street, Houston TX 77002-4196, USA
      T 1 713 982 2000
      F 1 713 982 4801

    • Los Angeles CA Deloitte Financial Advisory Services LLP

      350 South Grand Avenue, Los Angeles CA 90071, USA
      T 1 213 688 0800

    • McLean VA Deloitte LLP

      1676 International Drive, McLean VA 22102, USA

    • New York NY (1633 Broadway)

      1633 Broadway, New York NY 10019-6754, USA
      T 1 212 618 4000
      F 1 212 618 4500

    • New York NY (1221 Avenue of the Americas)

      1221 Avenue of the Americas, 39th Floor, New York NY 10020, USA
      T +1 646 901 5000
      F +1 646 901 5001

    • Philadelphia PA

      1700 Market Street, Philadelphia PA 19103-3984, USA
      T 1 215 246 2300
      F 1 215 569 2441

    • San Francisco CA Deloitte Touche Tohmatsu

      50 Fremont Street, Suite 3100, San Francisco CA 94105-2230, USA
      T 1 415 783 4000
      F 1 415 783 4329

    • Seattle WA

      925 Fourth Avenue, Suite 3300, Seattle WA 98104-1126, USA
      T +1 20 6716 7000
      F +1 20 6965 7000

    • Tallahassee FL

      1203 Governors Square Blvd, Tallahassee FL 32301, USA
      T 1 850 521 4800

    • Washington DC (555 12th Street)

      555 12th Street, North West Suite 500, Washington DC 20004 - 1207, USA
      T +1 202 879 5600
      F +1 202 879 5309

    • Denver CO

      1601 Wewatta Street, Suite 400, Denver CO 80203, USA
      T +1 303 292 5400
      W

    • New York NY (30 Rockefeller Plaza)

      30 Rockefeller Plaza, 41st Floor, New York NY 10112, USA
      T +1 212 492 4000
      W

    • Washington DC (555 12th Street North West)

      555 12th Street North West, Suiten 500, Washington DC 20004-1207, USA
      T 1 202 879 5600

  • Zimbabwe

    • Harare

      Kenilworth Gardens, 1 Kenilworth Road, Harare, Zimbabwe
      T 263 4 746 248
      F 263 4 746 255