All rights reserved.

TAX


1. NATIONAL TAX COUNSELING

a) The correct application of Mexican tax laws.

It is necessary to comply in a correct manner with all Mexican tax laws, so
that the tax authorities will not impose reassessments on the tax payers.
The law firm Lara & Medina, S.C. provides you with their knowledge and
experience in order for you to correctly comply with the tax laws ( for
example, the interpretation of tax laws, confirmations of tax interpretations
before  the Mexican tax authorities and the drafting of agreements that
comply with tax requirements), are just some of the services we offer.

b) Reorganization of corporations in Mexico.

In this globalized world, doing business in any part of the world is the line
to follow. For this reason, corporations need to reorganize themselves,
through mergers, spin offs, exchange of shares, etc.  The law firm Lara &
Medina, S.C. may help you with said reorganization (both at a national, as
well as at an international level) so that these reorganizations do not cause
your company a negative tax effect. There are many possibilities, according
to the law, for reorganizing a company and being exempt of taxes while
doing this.

c) Acquisitions of corporations.  (Tax Due-diligence)

As part of globalization, corporations are constantly in search of new
markets. That is why corporations acquire preestablished enterprises or
businesses that allow them to grow.  In Lara & Medina, S.C., we have the
experience to carry out tax reviews of Mexican corporations (tax due-
diligence) in order to provide you with the necessary information to make
better decisions in regards to the acquisition of said corporations and the
negotiation to acquire them.


2. INTERNATIONAL TAX COUNSELING

a) Mexican income obtained by non Mexican tax residents.

As a general rule, when a corporation or an individual resident abroad
obtains income from Mexican sources, it/he/she will have to pay taxes in this
country. Nevertheless, when the law and tax treaties are correctly applied,
said income may be exempt from taxes. The law firm Lara & Medina, S.C.
has the necessary experience to render tax counseling to residents abroad
that obtain income from Mexico (this implies a specialization on topics such
as permanent establishment, payments to foreign residents –i.e.
withholding taxes-, joint-liability on withholding agents, international
reorganizations and tax treaties, among other subjects.)

b. Mexican tax residents obtaining income from abroad.

Whenever tax residents in Mexico carry out businesses abroad, as a
general rule, said residents need to pay taxes in all of said countries. The
law firm Lara & Medina, S.C. can counsel you in the operations that are
carried out abroad (for example we may help you to determine the
corresponding tax credit of taxes paid abroad, the application of tax treaties
and the compliance of the rules regarding preferential tax regimes -tax
havens-, etc.)

c. Acquisition of Mexican corporations by foreign tax residents (tax due-
diligence).

In order to cover new markets, multinational corporations acquire
enterprises and businesses all over the world. The law firm Lara & Medina, S.
C. has the necessary experience to carry out a tax due-diligence of Mexican
corporations that foreign tax residents are pursuing to acquire in order to
obtain valuable information to make the right decisions and negotiations.

d. Transfer pricing

In order for taxpayers not to be able to reduce their taxes in an unlawful
manner in Mexico, rules have been established so that the payments made
among enterprises that are considered “related parts” are made at fair
market values (FMV). For this, every Mexican corporation that carries out
operations with a foreign corporation shall prove that the values convened
in said operations correspond to FMV. This is achieved through a transfer
pricing study. The law firm Lara & Medina, S.C. offers its knowledge and
experience in order for you to dully comply with this tax obligation.


3. NATIONAL AND INTERNATIONAL TAX PLANNING

In addition to tax counseling for the construance of tax laws in order to
correctly comply with these, the law firm Lara & Medina, S.C. can help you
establish both national, as well as international tax structures.


4. TAX AND ADMINISTRATIVE LITIGATION

The tax authorities have authorization to review that taxpayers duly comply
with the tax laws. In some cases, the resolutions (for example,
reassessments) are not applied according to the law (becoming illegal).
Furthermore, sometimes, the tax laws do not follow what is stated in the
Mexican Constitution (thus, becoming unconstitutional.) The law firm of Lara
& Medina offers to help you with any resource case, trial case and amparo
case (habeas corpus) in tax matters, in order to request the correct
application of both national, as well as international laws.  We can also
assist you with the mutual agreement procedures and on international
arbitration issues as established in tax treaties.


5. COURSES ON NATIONAL AND INTERNATIONAL TAX
MATTERS

In addition to clearly understanding and applying the tax laws, it is also
necessary to be informed about the modifications of the tax laws. For this,
the law firm Lara & Medina, S.C. offers its services to prepare specialized
courses for the correct compliance of both national and international tax
laws.


INTELLECTUAL PROPERTY

1. TRADEMARKS

The law firm Lara & Medina, S.C. offers you the following services:

  • Counseling in order to help you choose a distinction mark that could,
    according to the law, be registered as a trademark.
  • Search and examination of a trademark in order to know if the
    trademark has not yet been registered by another person.
  • Registration of trademarks.
  • Renewal of trademarks.
  • Litigation of trademarks.
  • Agreements for transferring or granting trademark rights.
  • Licensing of trademark agreements.
  • Counseling in general in order to conserve your trademarks.


2. ADVERTISING SLOGANS

  • Counseling in order to help you choose an advertising slogan.
  • Registration of advertising slogans
  • Renewal of advertising slogans
  • Agreements for transferring or granting advertising slogans.
  • Litigation in general in order to conserve you advertising slogans.


3. TRADE NAMES

The law firm Lara & Medina, S.C. offers you the following services:

Counseling in order to help you choose  a trade name that could, according
to the law, be registered as such:

  • Search and examination of a trade name in order to know if the trade
    name has not yet been registered by another person.
  • Registration of trade names.
  • Renewal of trade names.
  • Litigation of trade names.
  • Counseling in general in order to conserve your trade names.



4. DOMAIN NAMES

Domain names constitute a real identity on the Internet. The law firm Lara &
Medina, S.C. helps you in any litigation or dispute resolution process that
may derive out of the use of your trademark or domain name as someone
else’s domain name.

5. AUTHOR´S RIGHTS

The law firm Lara & Medina, S.C. offers you the following services related
with author’s rights.

  • Counseling in general in order to inform you what your rights are
    according to the law and international treaties.
  • Registration of authors rights of any of the following works of art:
  • computer programs
  • literary
  • music
  • picture
  • plastic
  • photographic
  • comic
  • design
  • compilation
  • etc.
  • Litigation of author’s rights
  • Agreement of diverse types of author’s rights such as: License
    agreements of computer programs, edition of a work of art
    agreement, etc.


6. TRADE SECRET

Because we know that a trade secret can be the most important asset of
your corporation, at Lara & Medina, S.C. we render general counseling in
order to protect your trade secrets in the best possible manner.


7. GEOGRAPHICAL INDICATIONS

The law firm Lara & Medina, S.C. offers you their services in the:

  • General counseling related with geographical indications
  • Registration of geographical indications.
  • Renovation of geographical indications.


8. UTILITY MODELS AND INDUSTRIAL DESIGN

  • Search of precedents of utility models and industrial designs
  • Registration of utility models and industrial designs
  • Licensing of utility models and industrial designs


9. LITIGATION in the area of intellectual property in general.

There are cases when a controversy may exist related with the registration
of a trade mark, an author’s right, a patent, a domain name, etc. on behalf
of a person who is not legally authorized to make use of these. The law
firm, Lara & Medina, S.C. can help you solve said cases.
Services