Month: April 2026

Mexico electronic value manifest

Mexico Extends Deadline for Electronic Value Manifest (EVM)

For: Brenda Cordova Braumiller Law Group Mexico Legal Counsel

Mexico’s tax authority (Servicio de Administración Tributaria – SAT) has postponed the mandatory implementation of the Electronic Value Manifest (Manifestación de Valor Electrónica – EVM). The requirement is now expected to become mandatory on June 1, 2026.

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301 Tariffs

Section 301 Tariffs: A New Phase in U.S. Trade Policy

By: Adrienne Braumiller, Founder of Braumiller Law Group

The resurgence of Section 301 tariff investigations marks a pivotal shift in U.S. trade policy. Following the Supreme Court’s invalidation of tariffs imposed under the International Emergency Economic Powers Act (IEEPA), the Office of the U.S. Trade Representative (USTR) has turned to Section 301 of the Trade Act of 1974 as a more durable legal pathway to reimpose and potentially expand tariff measures.

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