North America

Oscar López Velarde and Eduardo García of Ritch Mueller look at the issues foreign investors should consider in relation to a ‘Regulation 144A/Reg. S bond offering’ by Mexican issuers.

Baker McKenzie’s practitioners provide an update on the general anti-avoidance rules in Mexico, Peru, Colombia, Chile and Venezuela with an insight on the challenges and opportunities faced by tax authorities and taxpayers.

Francisco J Matus Bravo and Norberto Ruiz of Basham Ringe & Correa describe the tax treatment applicable in Mexico to dividends paid to US residents, based on income tax law and the US–Mexico tax treaty.