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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

The Infrastructure and Real Estate Trust in Mexico (FIBRA)

  • Haynes and Boone LLP
  • -
  • Mexico
  • -
  • December 7 2010

After nearly five years of legislative effort in Mexico, particularly in the area of tax, a structure has been established that will make it attractive for companies to issue, and investors to acquire, securities based on a beneficial interest in an Infrastructure and Real Estate Trust (known by its Spanish acronym "FIBRA"

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

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

Investing in Mexican real estate: outlook, framework and special considerations (Part 3)

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

The Foreign Investment Law, which implements Article 27, Section I, of the Mexican Constitution, elaborates on how an interest in real property in Mexico may be acquired by foreigners and Mexican corporations that allow foreign investment

IRS issues published ruling on Mexican land trusts

  • Loeb & Loeb LLP
  • -
  • Mexico, USA
  • -
  • September 5 2013

We previously reported to you (Vol.8, No 1, January 2013) on a private letter ruling issued by the IRS on the income tax treatment of a popular real

Investing in Mexican real estate: outlook, framework and special considerations (Part 1)

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

Over the last decades, foreign investors’ interest in Mexican real estate has grown significantly

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

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

Opportunity to recover 70 percent of the paid of property tax as well as the public lighting fees

  • Baker & McKenzie
  • -
  • Mexico
  • -
  • January 20 2012

Regardless of the Mexican courts' precedents stating that the property tax and the public lighting fees are unconstitutional, such levies continue to be collected