Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network

Open Access. Powered by Scholars. Published by Universities.®

Articles 331 - 333 of 333

Full-Text Articles in Entire DC Network

Harmonizing The Mexican Tax System With The Goals Of The North American Free Trade Agreement (Nafta), Mauricio Monroy Jan 1998

Harmonizing The Mexican Tax System With The Goals Of The North American Free Trade Agreement (Nafta), Mauricio Monroy

San Diego Law Review

Prior to the North American Free Trade Agreement (NAFTA), the international tax provisions of the Mexican tax system were in harmony with the then protectionist environment of Mexican trade. The system was characterized by high withholding taxes on the repatriation of profits (i.e., payments from Mexico to parties abroad), frequently at 21 to 35 percent, and high duties on the importation of goods. It was not abnormal to find duties of 100% ad valorem.


Foreign Investment In Mexico's Real Estate: An Introduction To Legal Aspects Of Real Estate Transactions, Manuel Pasero, Hector Torres Jan 1998

Foreign Investment In Mexico's Real Estate: An Introduction To Legal Aspects Of Real Estate Transactions, Manuel Pasero, Hector Torres

San Diego Law Review

During the past ten years, and since the deregulation in most sectors of the Mexican economy, real estate investments increased considerably. Possibly, one of the reasons why people's interest has turned to Mexico is the thousands of miles along the border and seashores that still have not been developed. Whatever the interest of a foreign individual or corporation might be, Mexico is now offering a variety of investment opportunities in the real estate field. Touristry, recreational, industrial, commercial, and even residential purposes are attracting foreign investment in the Mexican real estate market, representing a substantial

portion of the foreign capital …


Amalgam In The Americas: A Law School Curriculum For Free Markets And Open Borders, Mark A. Drumbl Jan 1998

Amalgam In The Americas: A Law School Curriculum For Free Markets And Open Borders, Mark A. Drumbl

San Diego Law Review

This Article addresses this lacuna by investigating ways in which the American and Canadian common law curriculum could become more responsive to the changing realities of legal practice under NAFTA.

Potentially the following modifications could be introduced on a gradual basis: 1. Introduction of a course to familiarize common law lawyers with the method, principles and practice of civil law, with a directed focus on Mexico; 2. Initiation of a broader NAFTA curriculum, potentially leading to a certificate or designation; and 3. Development of a new law degree, universally recognized in all three NAFTA jurisdictions as a prerequisite to bar …