Mexico's Ministry of Finance has published Communiqué No. 001 for 2020 concerning the new tax requirements for digital platforms, which were approved as part of the 2020 Economic Package ({News-2019-12-12/A/4-previous coverage}). The new rules include that digital platforms, including those without a permanent establishment in Mexico, must withhold taxes on income earned through the platform, including for transportation services such as Uber (2% to 8%), housing services such as Airbnb (2% to 10%), and sales of goods and services such as Amazon (0.4% to 5.4%). Purchases of digital services are also subject to VAT at the standard rate of 16%....