Our partner Óscar López Velarde and associate Pablo Múgica, analyze in the following article published by ITR (International Tax Review), certain peculiarities in cross-border syndicated loans with Mexican-sourced interest.

"The Loan Syndications and Trading Association’s (LSTA) model contract agreement provisions have become a standard in the American syndicated lending market that is active in Latin America, including Mexico. Despite the LSTA’s recent efforts to create a version for Latin American transactions, the LSTA model must be tailored for cross-border transactions, as it often does not capture the peculiarities of domestic tax regimes".

We invite you to read the full article to learn more about this topic. 

In case you have any questions, please contact our Tax experts (see details below).