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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

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

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

U.S.-Mexico agreement update on the transboundary hydrocarbon reservoirs
  • Holland & Knight LLP
  • Mexico, USA
  • July 29 2014

The governments of Mexico and the United States signed an agreement in 2012 to set up the rules regarding transboundary hydrocarbon reservoirs

Practical tips for U.S. persons owning Mexican property thru a fideicomiso
  • Snell & Wilmer LLP
  • 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:

Swine flu, drugs and miss universewhat else is there?
  • Gardere
  • Mexico, USA
  • November 5 2010

For the last two years Mexico's image to the world has been portrayed in a very negative light by the international press

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

Michael Fitzgerald on the FIBRA structure
  • Paul Hastings LLP
  • Mexico, USA
  • May 26 2015

Mike considers the use of the FIBRA structure, which the firm helped to develop in the real estate sector as a vehicle to create master limited

Kaitlin A. Cassel
  • Steptoe & Johnson LLP

David Erickson
  • Shook Hardy & Bacon LLP