R E A L E S T A T E L E G A L S E R V I C E S

• C L O S I N G S E R V I C E S

• T I T L E G A R A N T E E

• E S C R O W A C C O U N T S

• B A N K T R U S T S

I M M I G R A T I O N

• T E M P O R A R Y R E S I D E N C Y V I S A S

• P E R M A N E N T R E S I D E N C Y V I S A S

• M E X I C A N C I T I Z E N S H I P

• J O B O F F E R V I S A S

• P E R M I T S T O T R AV E L , W O R K , E T C

• C O N S U L A R S E R V I C E S

• V I S A S F O R M E X I C A N S T O T R AV E L A B R O A D

L E G A L S E R V I C E S

• T R A D E M A R K S

• L A B O U R L A W C I V I L

• C O M M E R C I A L L A W

• T A X L A W

• C R I M I N A L L A W

• B U S I N E S S S E R V I C E S

C A N A D A

1010 de la Gauchetière 2260

Montreal, QC, H3B 2N2.

LOCATION

P L A Y A D E L C A R M E N

Plaza Paseo Coba.

Suite 301 7th St. South.

Playacar Phase II.

T U L U M

Plaza 051.

Suite 4 Tulum Ave.

C A N C U N

Supermanzana 2 Manzana 1

Lote 27 Carlos Luis Nader

Marquez Ave.

PROFESSIONALS IN MEXICO

NOTARIO

PUBLICO

LAWYER

OWNING REAL ESTATE

MEXICAN CORPORATION

BANK

TRUST

RENT

A c c o u n t i n g R e p o r t i n g

O b l i g a t i o n s

MEXICAN CORPORATIONS

SOCIEDAD DE RESPONSABILIDAD LIMITADAS de R L (LLC)

Own Property

Small to Medium

Import / Export

Hold Co

Joint Ventures

SOCIEDAD ANONIMASA de CV

Own Property

Small to Medium

Import / Export

Hold Co

Joint Ventures

COMPARISON TABLE

SHAREHOLDERS

T W O I N D I V I D U A L S

M I N I M U M O N E I N D I V I D U A L

O N E F O R E I G N L E G A L E N T I T Y

INCOME / EXPENSES

MEXICAN CORPORATIONS

T W O F O R E I G N L E G A L

E N T I T I E S

PURCHASING PROPERTY

TAX FREE

Source offshorefinancialcenter.com

PURCHASING PROPERTY

TAX FREE

Source: sacramentoincomproperty.com

T a x S y s t e m

• Important Tax amendment introduced in the Mexican Congress came into force in 2014,

modifications such as:

• Tax on Corporate Income of 30%.

• Interim Payment is made monthly with the calculation mechanism.

• Tax on Individuals: a maximum of 35% beyond 3 M Pesos.

• Employer Tax at a unique rate (IETU) of 17, 5% was repealed.

• Tax year: Calendar year.

• The Tax Refund must be submitted by the Legal Persons: on March 31st.

• Withholding of 10% on royalties, dividends and interest returned to Canada or US (Tax

Credit).

• Other taxes. It depends on the particularity of the situation, as in Canada, after a fiscal

analysis of the facts.

• Taxation opportunities should be carefully examined by foreign investors.

• Application of the Canada/US - Mexico Income Tax Convention to avoid double taxation.

766 Bilateral and 636 Multilateral. www.tratados.gob.mx

C o n c l u s i o n s

• Modern, dynamic and developing country.

• Professional Workforce.

• Experienced Business Community.

• Major amendments done and to be done through the administration of President

Peña Nieto.

• Open Country to the world.

• Great economic growth.

• Cultural differences and their understanding are essential.

• The Tax System and the General Regulations are important, as in any modern

industrial country; therefore the optimization of your project and current legislative

amendments must be considered.

• Patience and determination is the key to success.

• The chances of success are maximized when having a good local Partner.

• Americans and the rest of the world are part of these growing market - Why not you?

766 Bilateral and 636 Multilateral. www.tratados.gob.mx