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Results: 1-10 of 34

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”


Official Mexican standards (a.k.a. NOMS)
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • January 21 2013

Companies doing business in Mexico must be familiar with Mexican business laws and regulations. These include the Commercial Code (Código de


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


Investing in Mexican real estate: outlook, framework and special considerations (part 5)
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • March 12 2012

Due to the complexities of the deed, the parties will often enter into a binding preliminary agreement that (a) sets the basic terms of the transaction (i.e. purchase price, subject matter and time for closing), (b) provides seller with a period of time to provide all documents necessary for the closing (i.e., certificate of no lien, tax receipts, receipts evidencing no outstanding utilities, and a current valuation of the property for tax purposes), (c) provides the purchaser with a period of time to obtain financing andor to schedule the required payments, and (d) demands payment of a deposit or initial payment (receipt of initial payments may be considered a taxable event; thus, tax advise should be obtained prior to entering into acceptance of an initial payment


Investing in Mexican real estate: outlook, framework and special considerations (Part 6)
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico
  • March 12 2012

A promissory agreement is a contract pursuant to which one or more persons agree, in writing, to execute, within a certain defined timeframe, another contract (e.g., the land sale contract


Cross-border estate planning and the perils of the two-will strategy
  • Martin-Sanchez & Leon de la Barra, LLP
  • Mexico, USA
  • October 23 2012

Estate planning is the process of anticipating and arranging for the disposal of an estate


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


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


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