Publications
2022
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...
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...
