Shareholder loans in Mexico – are they viable from a tax perspective?
January 27, 2023
ITR - International Tax Review
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 return of the target companies and the investors may vary significantly since each entity’s legal, tax and accounting characteristics are different".