Publications

2022

April 28, 2022

Tax

Debt funds participating in the Mexican market

Santiago Llano Zapatero and Diego Guerrero Segura discuss in the following article published by ITR (International Tax Review), the structures on offer for debt funds lending into Mexico, and the benefits and drawbacks of each. Read article...

March 22, 2022

Tax

Mexican issuers to file new report on the sale of shares between foreign residents

Juan José Paullada and Eric Palacios explain in the following article published by ITR (International Tax Review), why the new report’s due compliance and enforceability still carries complexities. Read article...

March 08, 2022

Capital Markets

Sustainable bonds in Mexico, a long-term view

José Berrueta and Luis A. Nicolau explain in the following article published by LexLatin, the characteristics of sustainability-linked bonds, the technical differences compared to other types of thematic bonds and the dynamism they’ve had in the last 5 years among Mexican issuers. Read...

March 07, 2022

Tax

Impact of Mexico’s ‘controlling beneficiary’ rules

Santiago Llano y Eduardo García analyse in the following article published by ITR (International Tax Review), the impact and relevance of the Mexico’s ‘controlling beneficiary’ rules, including several issues arising due to their poor implementation. Read...

2021

December 17, 2021

Tax

Solvency requirements for legal representatives of non-Mexican residents: Impact on M&A transactions

Oscar López Velarde y Alonso Miranda, describe in the following article published by ITR (International Tax Review), the changes for foreign residents when appointing a legal representative to claim treaty benefits on Mexican sourced capital gains from the sale of shares. Read article...

November 10, 2021

Tax

De-SPACing tax considerations in Mexico

Santiago Llano, Oscar López Velarde and Fernando Caballero Gout explain in the following article published by ITR (International Tax Review), why special purpose acquisition companies (SPACs) are of significant interest to companies in Mexico. Read article...

November 04, 2021

Energy and Infrastructure Projects

Project Finance 2021 Mexico

Jorge Oria is the author of Mexico's "Law and Practice" chapter of Chambers Project Finance 2021 guide, in which he addresses the most important mexican legal aspects related to project finance. Key topics include: Project Finance PanoramaGuarantees and SecurityEnforcementForeign...

October 29, 2021

Tax

Mexico announces 2022 Tax Bill

Oscar López Velarde and Diego Guerrero describe in the following article published by ITR (International Tax Review), the key tax measures announced in Mexico’s 2022 Tax Reform Bill on September 8 2021, and how such measures may impact transactions in Mexico.Read article...

September 17, 2021

Mergers and Acquisitions

Tax

Tax considerations for M&As in Mexico

Santiago Llano and Eric Palacios discuss in the following article published by ITR (International Tax Review), the M&A landscape in Mexico from a tax perspective. Read article...

August 19, 2021

Tax

Assessing ‘Regulation 144A and Reg. S bond offering’ from a Mexican tax perspective

Oscar López Velarde and Eduardo García examine in the following article published by ITR (International Tax Review), the issues foreign investors should consider in relation to a ‘Regulation 144A/Reg. S bond offering’ by Mexican issuers. Read article...

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