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Results: 1-10 of 34

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


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


Mexican President nominates Supreme Court Justices
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • November 2 2012

Mexico’s Supreme Court Justices Salvador Aguirre Anguiano and Guillermo Ortiz Mayagoitia will conclude their terms by then end of this month


The US continues to build international support for combating tax evasion
  • Martin-Sanchez & Leon de la Barra, LLP
  • USA
  • November 9 2012

Yesterday, the U.S. Department of the Treasury today announced that it is engaged with more than 50 countries and jurisdictions around the world to improve international tax compliance and implement the information reporting and withholding tax provisions commonly known as the Foreign Account Tax Compliance Act (“FATCA”


Mexico's foreign investment framework (intro and recent activity)
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • October 9 2012

Mexico’s foreign investment framework is governed primarily by Mexico’s Foreign Investment Law


Do you have a financial interest in, or signature authority over, a Mexican financial account?
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico, USA
  • September 29 2012

If you are a United States citizen or resident and have a financial interest in or signature authority over a Mexican financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing a Foreign Bank Account Report (FBAR


Mexico enacts new immigration regulations
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • October 12 2012

Mexico has enacted new immigration regulations


In California, the equitable doctrine of successor liability may be applied to a corporation
  • Martin-Sanchez & Leon de la Barra, LLP
  • USA
  • October 11 2012

Equitable doctrine of successor liability may be applied to a corporation that succeeds to the assets of an unincorporated but clearly separate line of business of another corporation


Mexico approves anti-money laundering law - can it affect you?
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • October 15 2012

Mexico's Congress approved Thursday a long-awaited anti-money laundering law


Mexico to help improve international tax compliance with respect to FATCA
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico, USA
  • December 4 2012

After two years of negotiations between the governments of Mexico and the United States, an agreement between the Department of the Treasury and Mexico’s Ministry of Finance and Public Credit to improve international tax compliance including with respect to FATCA has been reached