Business legal formalization of the Mexican SAS in the era of digital government
DOI:
https://doi.org/10.35487/rius.v18i54.2024.1027Abstract
This article presents an exhaustive analysis of the Simpli- fied Joint Stock Company (SAS) in Mexico, highlighting its advantages and disadvantages when formalizing a business compared to other corporate forms and tax regimes, analizing ease of incorporation, administrative flexibility and tax implications of the SAS are examined; through a review of current legislation, the limitations and disadvantages that could affect entrepreneurs by establishing themselves as a SAS are identified. The conclusions highlight the opportunity that the SAS represents for en- trepreneurs whose wish to formalize their businesses, but they also highlight the need to be accompanied by a professional in business matters when considering the specific needs of each business to consolidate.
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