US citizens and residents must understand the tax treatment of their foreign entities to properly disclose and determine the tax implications of each entity. In this Alert, we provide general information on how Mexican legal entities are treated under US federal tax law, including the classification of sociedad anónima (S.A.), sociedad civil (S.C.), sociedad de responsabilidad limitada (S. de R.L.) and other common forms, with reference to the entity classification rules under the US “check-the-box” regulations (Treas. Reg. §§ 301.7701-1 through 301.7701-3).
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