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Publications

2023


January 27, 2023

Tax

Shareholder loans in Mexico – are they viable from a tax perspective?

Santiago Llano and Diego Guerrero analyze in the following article published by ITR (International Tax Review), everything investors need to know when pursuing shareholder loans, and other sources of funding, in Mexico. "Depending on the investment structure implemented, the internal rate of...

2022


November 04, 2022

Mergers and Acquisitions

Performance in Mergers and Acquisitions: the challenge for law firms facing the current business environment

Our partner Luis A. Nicolau spoke to LexLatin about the most relevant aspects to be considered for a  successful M&A transaction, in the midst of a complex business environment that has slowed down this type of transactions globally, due to inflation and the increase in interest...

November 03, 2022

Energy and Infrastructure Projects

Project Finance 2022 Mexico

Our partner Jorge Oria and associate Santiago Zardain, co-authored Mexico's chapter of Chambers' Project Finance 2022 guide, which includes two sections: "Law and Practice" and "Trends and Developments". In the "Law and Practice" section, our experts discuss the big picture of project finance in...

October 27, 2022

Tax

Mexican tax considerations on the deductibility of cross-border service payments

Our partner Juan José Paullada Eguirao and associate Fernando Caballero discuss in this article published by ITR (International Tax Review), the Mexican tax authorities’ scrutiny in audits of cross-border service payments and how taxpayers can be better prepared to support their...

September 26, 2022

Tax

Sale of real estate shares by non-Mexican residents

Santiago Llano and Eric Palacios explain in the following article published by ITR (International Tax Review), why non-Mexican residents should analyse whether Mexican source income exists when transferring participation in a non-Mexican resident entity that owns directly or indirectly...

September 09, 2022

Banking and Finance

Could the crisis of Unifin, Crédito Real and Alphacredit affect other non-bank financial institutions?

LexLatin interviewed Luis A. Nicolau to get his point of view regarding the crisis that three non-bank financial sector companies in Mexico are experiencing today and its impact on the Mexican market.  Luis addressed the following questions:  What is the origin of the situation that the...

July 29, 2022

Tax

New thin capitalisation rules for the Mexican energy industry

Oscar Lopez Velarde, Juan Jose Paullada and Alonso Miranda explain in the following article published by ITR (International Tax Review), why some Mexican entities will need to reassess the structuring and viability of financing their energy projects following the modification of the thin...

June 16, 2022

Pro Bono

Healthy we are more productive

Ada Castillo explains in this article published by AbogadasMX, how to identify problems in the workplace that affect mental health and how to address them to maintain productivity. "Doesn't having healthy employees improve the quality and productivity of the work performed in the...

June 09, 2022

Real Estate
Tax

Real Estate Investments in Mexico

Oscar A. López Velarde, Juan José Paullada, and Fernando Caballero discuss in the following article published by ITR (International Tax Review), the options for structuring real estate funds to invest in Mexico. Read article...

May 10, 2022

Banking and Finance

Cryptocurrencies in Mexico

Luis A. Nicolau and Gabriel Robles identify in the following article written for Chambers Expert Focus, some of the questions and challenges surrounding the current development and future growth of virtual currencies in Mexico, such as: Should cryptocurrencies be regulated in a manner equivalent to...

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