In recent years, Mexico has introduced several tax reforms designed to enhance efficiency and reduce the administrative burden for small and medium-sized enterprises and individual entrepreneurs. These reforms have made...more
Durante años, había existido incertidumbre entre los profesionistas que se dedican a la materia fiscal sobre sobre si las ganancias obtenidas a mitad de año por una Corporación Extranjera Controlada (por sus siglas en inglés,...more
Partnerships are a popular business entity in the United States, particularly for small businesses. If you are considering forming a partnership, it is important to understand the fundamentals (and...more
Muchos ciudadanos americanos que viven en el extranjero no presentan su declaración de impuestos en Estados Unidos de América (“EUA”) por diversas cuestiones. Generalmente, esto sucede porque se tiene la creencia que no es...more
Private Letter Ruling 202302004, 01/13/2023, IRC Sec. 1362 -
Summary: Entity “A” (“A”) was incorporated as a limited liability company under state law and thus was initially treated as a partnership for federal income tax...more
In 1964, the Mexican government introduced Maquiladoras as a strategy to attract foreign investment and increase industrialization on the Mexican border. Maquiladora’s process, produce, transform, or repair goods owned by...more
1/12/2023
/ Economic Development ,
Export Controls ,
Exports ,
Foreign Investment ,
Foreign Relations ,
Goods or Services ,
IMMEX ,
Imports ,
Income Taxes ,
International Tax Issues ,
Manufacturers ,
Mexico ,
Tax Liability
For Americans and other foreign residents, Mexico is a very attractive country to live and work, because of its weather, rich culture, delicious food, friendly locals, and cost of living. And in an increasingly global...more
12/15/2022
/ Corporate Taxes ,
Foreign Workers ,
Green Cards ,
Income Taxes ,
International Tax Issues ,
Lawful Permanent Residents ,
Legal Entities ,
Mexico ,
Non-Citizens ,
Residency Status ,
Tax Code ,
Tax Liability ,
Tax Planning ,
USCIS
Approximately 30% of the global market is related to intellectual property. While intangible goods cannot be touched or seen, they are all too real. For companies around the world, one of the most important intangible assets...more
Join leading tax experts from across the globe, as we discuss tax trends that are reshaping international taxation -
AN EXPERIENCE UNLIKE ANY OTHER -
Find yourself on the cutting-edge of international tax law, with...more
8/31/2022
/ Continuing Legal Education ,
Cross-Border ,
Cryptocurrency ,
Enforcement ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
Income Taxes ,
International Tax Issues ,
IRS ,
Multinationals ,
Tax Liability ,
Tax Penalties ,
Tax Planning ,
Tax Reform ,
Transfer Pricing ,
Webinars
IRS Private Letter Ruling 202226008, 07/01/2022: A foreign purchaser bought all the stock of a foreign target (controlled foreign corporation) which was a qualified stock purchase under 26 U.S.C. Section 338(d)(3). The...more