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Results: 1-10 of 246

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


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


Mexican President signs historic energy reform into law
  • Bracewell LLP
  • Mexico
  • August 18 2014

On Monday, August 11, 2014, Mexican President Enrique Pena Nieto signed a package of energy secondary laws passed by the Mexican Congress (the


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


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"


Constitutional amendments to public registries and property tax assessment rolls
  • Basham, Ringe y Correa SC
  • Mexico
  • January 13 2014

On December 27, 2013, an Executive Order was published in the Federal Official Gazette adding paragraph XXIX-R to Article 73 of Mexico's Federal



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


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


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