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Results: 1-10 of 18

Internal Revenue Service concludes that Fideicomiso or Mexican land trusts are not "trusts" for United States tax purposes

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • Mexico, USA
  • -
  • June 17 2013

On June 6, 2013, the Internal Revenue Service issued Revenue Ruling 2013-14, which concludes that a Fideicomiso or a Mexican Land Trust (MLT) is not

Real estate investment trusts make promising inroads

  • Basham, Ringe y Correa SC
  • -
  • Mexico
  • -
  • March 12 2013

A real estate investment trust ('FIBRA' in Spanish) is a real estate investment vehicle that can be managed through a stock exchange trust

The infrastructure and real estate trust in Mexico (FIBRA)

  • Haynes and Boone LLP
  • -
  • Mexico
  • -
  • February 13 2013

After several years of legislative effort in Mexico, particularly in the area of tax, a structure has been established that now makes it attractive

IRS rules that a Mexican land trust is disregarded for United States income tax purposes

  • Loeb & Loeb LLP
  • -
  • Mexico, USA
  • -
  • January 24 2013

Mexican law prohibits non-Mexican citizens from owning land within 100 kilometers of Mexico's inland borders or 50 kilometers from its coastline

California courts may have an interest in a Mexico breach of contract dispute

  • Martin-Sanchez & Leon de la Barra, LLP
  • -
  • Mexico, USA
  • -
  • November 26 2012

Last week, California’s Court of Appeal affirmed a trial court’s finding of forum non conveniens, but reversed the order to dismiss and remand with directions to vacate the dismissal and enter an order staying the matter

I.R.S. concludes Mexican landholding trust is not a trust ...

  • Martin-Sanchez & Leon de la Barra, LLP
  • -
  • Mexico, USA
  • -
  • November 20 2012

Under Article 27, Section I, of the Mexican Constitution, all land is the property of the Nation, and legal capacity to acquire ownership of lands and waters from the Nation is limited to Mexicans by birth or naturalization and Mexican companies

Practical tips for U.S. persons owning Mexican property thru a fideicomiso

  • Snell & Wilmer
  • -
  • Mexico, USA
  • -
  • April 16 2012

Every time I’m presented with a contract, I’m quickly transported to a small room in which Willy Wonka, played by Gene Wilder, is vehemently scolding the good natured Charlie Bucket and the poor, protective Grandpa Joe:

Investing in Mexican real estate: outlook, framework and special considerations (part 5)

  • Martin-Sanchez & Leon de la Barra, LLP
  • -
  • Mexico
  • -
  • March 12 2012

Due to the complexities of the deed, the parties will often enter into a binding preliminary agreement that (a) sets the basic terms of the transaction (i.e. purchase price, subject matter and time for closing), (b) provides seller with a period of time to provide all documents necessary for the closing (i.e., certificate of no lien, tax receipts, receipts evidencing no outstanding utilities, and a current valuation of the property for tax purposes), (c) provides the purchaser with a period of time to obtain financing andor to schedule the required payments, and (d) demands payment of a deposit or initial payment (receipt of initial payments may be considered a taxable event; thus, tax advise should be obtained prior to entering into acceptance of an initial payment

Investing in Mexican real estate: outlook, framework and special considerations (Part 6)

  • Martin-Sanchez & Leon de la Barra, LLP
  • -
  • Mexico
  • -
  • March 12 2012

A promissory agreement is a contract pursuant to which one or more persons agree, in writing, to execute, within a certain defined timeframe, another contract (e.g., the land sale contract

Investing in Mexican real estate: outlook, framework and special considerations (Part 4)

  • Martin-Sanchez & Leon de la Barra, LLP
  • -
  • Mexico
  • -
  • February 28 2012

This part explains the general pre-offer considerations and the process through which foreign nationals generally acquire ownership to real property located within the Restricted Zone

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