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Results: 1-10 of 269

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


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


Real estate investment in Mexico
  • DLA Piper LLP
  • Mexico
  • June 25 2015

"Buy land, AJ, ’cause God ain’t making any more of it." So said TVs fictional mobster Anthony Soprano. This article considers the wisdom of this


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


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


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


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


Global Private M&A Handbook - 2016
  • Baker & McKenzie
  • USA, Global, Hong Kong, Mexico, OECD, South Africa, United Kingdom, Australia, China, European Union, Germany
  • October 18 2016

The federal government of Argentina is divided into provinces. All powers not delegated to the federal government by the National Constitution remain


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


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