A cross-border
point of view.
Perspectives on the decisions, structures, and legal developments shaping U.S.–Mexico business.
Mexico Proposes National-Security Screening for Foreign Acquisitions: What Cross-Border Deal Teams Need to Know
What Mexico's proposed national-security screening regime would mean for foreign acquisitions, CFIUS comparisons, timing, and cross-border deal planning.
Foreign-Owned LLC Tax Compliance: Form 5472, Effectively Connected Income, and Annual Filing Duties for Mexican Owners
Annual compliance calendar and filing obligations for Mexican owners of US LLCs, including Form 5472, ECI analysis, and related tax reporting.
Search Funds and Entrepreneurship Through Acquisition: A Cross-Border Guide for Mexican Investors
Practical guide to cross-border search fund acquisitions by Mexican nationals, covering SBA financing and entity selection.
US Estate Tax Exposure for Non-Resident Aliens: What Mexican Investors with US Assets Need to Know
US estate tax exposure for Mexican nationals holding US assets, including situs rules, the treaty gap, and planning structures.
Choosing the Right US Entity for Your Cross-Border Business: C-Corp, LLC, and the Variables That Drive the Decision
Entity selection for Mexican entrepreneurs entering the US. C-Corp vs LLC, Delaware vs Texas, holding structures, and cross-border tax planning.
Post-Liquidity Tax Planning and Qualified Small Business Stock: Structuring Before and After the Exit
Framework for QSBS planning and post-exit tax strategies for founders, including cross-border issues with Mexican residents.
Standby Letters of Credit in Cross-Border Transactions: When and How to Use Them
Standby letters of credit in US-Mexico transactions: compare escrow and guarantees, understand ISP98/UCP 600 rules, and assess drafting trade-offs.
Seller Financing in Cross-Border M&A: Structuring Promissory Notes to Improve Enforceability and Recovery
Structuring guide for seller-financed notes in cross-border deals, covering UCC Article 9 and Mexican security interests.
FIRPTA and the Mexican Seller: US Tax Withholding on Real Estate Dispositions by Foreign Persons
FIRPTA withholding obligations, Form 8288-B process, USRPHC status, and coordination with Mexican income tax for sellers.
Structuring Your Mexican Subsidiary: Entity Selection and Foreign Investment Registration
Guide to choosing between S.A. de C.V., S. de R.L., and SAPI structures for US companies expanding into Mexico, including governance and tax context.
Asset vs. Stock: Structuring the Deal for Mexican Acquirers
Comparison of asset and stock purchase structures for Mexican buyers, addressing tax, liability, and cross-border considerations.
QSBS Tax Planning: The Hidden Traps and Opportunities
Technical deep-dive into Section 1202 requirements, rollover risks, passive asset creep, and state-specific QSBS issues.
CPSC eFiling Is in Effect: Certificate and Supplier Controls After July 8, 2026
CPSC eFiling requirements, certificate responsibilities, supplier data controls and the agency’s stated enforcement posture after July 8, 2026.
Mexico-to-U.S. M&A Checklist: Legal Diligence for Mexican Buyers and Sellers
Legal diligence questions for Mexican buyers and sellers in U.S. M&A, including acquisition structure, financing, tax, regulatory review and integration.
These Insights are for general informational and educational purposes and do not constitute legal or tax advice. Each article reflects the authorities and context described in its text.