Mexico: Shareholders

When an Asian company seeks to expand into Mexico, the path is usually imagined as a linear and direct one: define a corporate structure, prepare the documents, and make sure that the lawyers in Mexico do their job. The problem is that, when the necessary documentation is not anticipated with precision, delays and obstacles to the expansion can arise. These do not usually stem from an underlying legal issue or from a decision of the authorities, but rather from the details of a simple document such as a power of attorney.

From an economic standpoint, a merger is perceived as the union or blend of the assets of two or more entities to consolidate a singular common patrimony whose owner will be any of the entities...

On December 9, 2019, the Mexican government published a decree (the "Decree") that, among other changes, amended article 27 of the Federal Tax Code...