DIAZ DE LEON
ABOGADOS
01
Corporate Tax
DDL provides deep tax advice on corporate tax related matters dealing with the finanancing (debt & equity) of Mexican companies, acquisition of shares and operative assets in different industries, strategic mergers, spin-offs and joint ventures of Multinationals; development and management of real estate trusts, capital and private equity projects with domestic and foreign investors, e-commerce, trading of goods and services by digital platforms and global supply chain.
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M&A
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Private Equity
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Corporate Reorganizations
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Financing Programs
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Real Estate
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Digital Platforms
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Supply Chain
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Due Diligence
02
International Tax
DDL offers global tax solutions for inbound and outbound transactions of Multinational and Mexican Groups, including tax-treaty advice, BEPS analysis on hybrid instruments, transparent entities, financial structures, transfer pricing reports, reportable transactions, and CFC regimes. The Multilateral Instrument (the "MLI") adopted for Mexico´s tax treaty network requires our involvement in different global projects. We keep our clients updated with the development of Pillar 1 and Pillar 2 and the OECD discussions on such global initiatives.
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Inbound and Outbound Planning
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Tax treaty Advice
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International Reorganizations
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Lending Transactions
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Real Estate
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Foreign Tax Credit
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Transfer Pricing
Tax Practice Areas
Elevate your business to the next level.
03
Financial Instruments
DDL has extensive experience in the taxation of financial instruments by recognizing exchanges, OTC platforms and digital broker dealers. We advise on Stock lending, Collateral Agreements, Repos, Cross-Currency Swaps, Credit Default Swaps and Forwards. The formation, management and placement of investment funds and securities in Mexico, the US, Canada, Luxembourg and some Offshore jurisdictions are also part of our expertise.
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Capital Markets
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Stock Lending
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Debt and Equity Derivatives
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Collateral Agreements
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Investment Vehicles
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Private and Public Placements
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ETFs
04
Tax Controversy
DDL represents Corporations, Financial Institutions, Foreign Residents and Individuals in tax audits conducted by the Tax Administration on tax treaty controversies (permanent establishment, business profits, withholding of income tax and transfer pricing adjustments), CFC structures, exchange of tax and financial information under FATCA and CRS. We have successfully represented clients in recent audits arising from the latest Mexican repatriation program, Panama Papers Investigations and Bahama Leaks. We also collaborate with Multinationals and IMMEX Companies in VAT Refund Procedures and Foreign Trade Controversies (PAMAs).
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Tax Audits
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Tax Litigation with the Federal Courts
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FATCA and CRS Audits
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Tax Treaty Cases
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MAPs advice
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VAT Refunds
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Foreign Trade Controversies
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Reportable Transactions
05
Wealth Planning
DDL advises Family Offices, Individuals and Trusts in the management, holding and succession of investments, financial assets, and real estate whether in Mexico and other countries.
We assist Family Companies in the process of reestructuring their corporate governance policies, shareholders agreements and exit covenants. We also represent Start Ups and their Founders in successful stock sale transactions and different liquidity events. The migration of Mexican residents to the US, Spain, Portugal and Italy makes us to offer global wealth planning solutions. Every structure designed by our firm is added with a reporting analysis under FATCA and CRS.
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Family Offices and Trusts
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Management, Holding and Sucession of Assets
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Corporate Governance and Shareholder Agreements
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Star Ups and Founders
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Migration to the US, Spain, Portugal and Italy
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Life Insurance Structures
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FATCA and CRS Reporting
06
Tax Compliance
DDL´s team is also integrated by CPAs who provide clients with multiple tax and accounting services including audit reports (dictamenes) for the sale of shares by foreign residents and individuals, certifications required under local laws for debt capitalization transactions, annual income tax analysis on the yield produced by investment portfolios owned by Private Clients, coordination of annual FBAR filings for dual tax resident individuals, audited financial statements of Mexican companies involved in public bids and contracts, and validation of VAT and income tax refunds to be requested by Taxpayers with the Tax Authorities.
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Audit Reports for the Sale of MX Shares
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Debt Capitalization Certifications
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Quantitative Analysis on Foreign Investment Portfolios
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Foreign Tax Credit Review
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Coordination of annual FBAR reports for the US
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Validation of VAT and Income Tax Refunds
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Audited Financial Statements under Mexican GAAPs
07
Charities & NonProfits
DDL lawyers help clients land their social assistance and philanthropic desires by the formation, management, funding and operation of NonProfits including Charitable Associations, Non Profit Trust and Non-Taxable Entities (Donatarias Autorizadas). The practice is also extended on Foreign Trusts which main objective is to preserve valuable collections of personal assets like paintings, antiques, research and development, luxury items and intangibles.
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Charitable Associations
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Family Trusts
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Authorized Entities to Receive Tax Deductible Gifts
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Foundations
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Importation and Expotation of Collections
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Sports Organizations
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Recognition of Foreign Non Taxable Entities in Mexico
Representative Transactions by Industries in Mexico, USA and Europe.
Industries
integrity in our services
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Aircratf, Vessels & Plataforms
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Contract Manufacturing
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Energy
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Fintech
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Financial Services
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Oil & Gas
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Private Equity & Venture Capital
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Real Estate
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Retail
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Wealth Planning
Description of Legal Tax Advisory Services:
Turn challenges into opportunities: reliable advisory that builds a prosperous future.
01
Corporate Reorganization of Latam Operative Subsidiaries to consolidate operative and EBITDA objectives designed by US and Luxembourg Holding Companies.
02
International tax advice to set up Private Equity Structure under Delaware LP and Caiman Island GP to promote the investment to target companies in the Latam energy sector.
03
Cross-border Structures to lease and operate O&G equipment (vessels, platforms, helicopters) in Mexico and other countries under temporary importation regimes.
04
Wealth Planning Advice to Mexican Family Office as controlling shareholder of Public Spanish Company engaged in the cartoons industry of Europe and Asia.
05
Debt Derivative Transactions with the US, UK and French broker dealers facing Mexican financial and non-financial customers involved in lending activities.
06
Transfer pricing advice to digital platforms with limited risk business in Mexico offering goods and services to Mexican customers.
07
Representation of European publicly traded company in the recovery of input VAT charged by Mexican vendors in connection with tax-free activities of the food segment.
08
Domestic tax advice to Mexican Real Estate Group in the acquisition, financing and development of multy-use project in the North of Mexico under debt & equity financing program offered by Singapur anchor investor.
Our Clients
Meet The Members Of Our Firm
Legal Excellence
Results
Facts and Results
We are good with numbers
20
Years combined experience in international firms
13
Certified Experts
120
Annual
Clients
9
Bussines Partners
Offices & Network
Our offices are located in Mexico City, however, we work actively with US Law Firms based in NY, Florida, Texas and California. Our second market of services is Europe, with particular interaction in Ireland, Spain, Switzerland and Luxembourg for different projects of Mexican and Foreign clients.
DDL is a related entity of Wilorvi LLC, a US Multifamily Office based in Miami and Dallas engaged in the coordination of Wealth Planning and Private Equity Projects for Global Clients.
We are part of Virteos, a European Network of Representative Tax Firms in Multiple Jurisdictions based in Vienna, Austria.
