Doing Business

Doing Business in Mexico 2015

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Page 247 of 259

234 Tax and Legal Services - PwC Mexico Appendix XV Checklist - Structuring an investment Corporation Investor's considerations ___ Limitations on foreign ownership, depending on activities ___ Advantages/disadvantages of incorporating ___ Limited liability ___ Pro rata expenses are nondeductible on subsidiaries ___ Hybrid entities/instruments ___ Incorporation and maintenance costs ___ Taxed as entity ___ Taxation of amounts to be distributed to shareholders ___ Statutory audit requirements ___ Financing through capital or debt ___ Minimum capital requirements ___ Leverage – Financing with dollar or peso loan ___ Advantages/disadvantages of liquidation ___ Repatriation of capital and profits Legal counsel's considerations ___ Type of entity ___ At least two shareholders required ___ Applicable authorizations ___ Articles of incorporation ___ Bylaws ___ Corporate name options ___ Registration requirements (National Registry of Foreign Investments, Ministry of Finance and Public Credit, Public Registry of Commerce) ___ Taxpayer identification number ___ Social security affiliation ___ Share certificates ___ Book of Shareholders ___ Book of Shareholders' Meetings Minutes ___ Book of Board of Directors' Meetings Minutes ___ Book of Capital Variations' Registry ___Annual Shareholders' Meeting ___ Other formalities Accountant's considerations ___ Financial statements filing requirements ___ Tax advantages/disadvantages of incorporating ___ Tax regime ___ Tax planning opportunities XV

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