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U.S. Taxation Of U.S. Persons Doing Business Or Investing In Mexico: An Overview., William H. Hornberger

St. Mary's Law Journal

U.S. persons who plan to do business in Mexico or invest in new or existing Mexican business ventures are faced with a myriad of U.S. federal income tax issues. U.S. counsel advising U.S. persons regarding the ownership structure for a contemplated business or investment in Mexico should have a basic understanding of the U.S. system of international taxation. While a working knowledge of Mexico’s tax system is also helpful, Mexican counsel can provide information regarding the Mexican tax implications of doing business or investing in Mexico. A review of the U.S. system of international taxation should begin with a consideration …