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Michel Braverman – DMB Abogados y Asesores, Mexico - TTN ...

Michel Braverman – DMB Abogados y Asesores, Mexico - TTN ...

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Transnational Real Estate<br />

Investments in <strong>Mexico</strong><br />

-Tax<br />

Audit Programs<br />

and<br />

-New uses of Agrarian Property<br />

By Mr. <strong>Michel</strong> <strong>Braverman</strong><br />

<strong>DMB</strong> <strong>Abogados</strong> y <strong>Asesores</strong> de Negocios<br />

www.dmbabogados.com/www.dmbtax.net


Name<br />

Practice<br />

Location<br />

Years of<br />

Experience<br />

Firm<br />

Mexican<br />

Association<br />

International<br />

Association<br />

Recognitions<br />

Mr. <strong>Michel</strong> <strong>Braverman</strong> C<br />

Tax Attorney<br />

<strong>Mexico</strong><br />

10<br />

<strong>DMB</strong> <strong>Abogados</strong> y <strong>Asesores</strong> de Negocios Direct to<br />

Results SC<br />

*Mexican<br />

Bar Association<br />

*Corporate<br />

Lawyers Association<br />

*Real Estate Profesional Association<br />

*IFA (International Fiscal Association)<br />

*APEC-IBIZ (Asia Pacific Economic Association) as<br />

Certified Business Counselor<br />

*<strong>TTN</strong> (Transnational Taxation Network)<br />

One of the most important tax practitioners in<br />

<strong>Mexico</strong>. Specialized Magazines<br />

Author of several articles


Agenda:<br />

I. Tax Audit programs<br />

1. Retirement funds<br />

2. Real Estate Leasing<br />

II. New Uses of Agrarian Property<br />

1. Agrarian Property Investments<br />

www.dmbabogados.com/www.dmbtax.net


Retirement Funds<br />

Tax Audit Programs<br />

Retirement Funds<br />

Mexican Company<br />

Income %<br />

Leasing/sale 90%<br />

Inflationary taxable profits +10%<br />

Exchange taxable profits +10%<br />

Mall 1<br />

Mall 2<br />

Mall 3<br />

www.dmbabogados.com/www.dmbtax.net


Tax Audit Programs<br />

Real Estate Leasing<br />

Investor/Landlord<br />

Creditor/lender<br />

Income<br />

Rent<br />

Expenses<br />

Interest<br />

Tenant/leaseholder<br />

www.dmbabogados.com/www.dmbtax.net


Agenda:<br />

II. New Uses of Agrarian Property<br />

1. Agrarian Property Investments<br />

www.dmbabogados.com/www.dmbtax.net


New uses of Agrarian Property<br />

Agrarian Property Investments<br />

National Territory: 196’718,300 ha.*<br />

Agrarian Property: 101’832,626 ha.*<br />

Agrarian Property includes:<br />

Biodiversity<br />

Forrest and jungles<br />

Reeks1<br />

Beaches<br />

70% 72% 74% 76% 78% 80% 82%<br />

www.dmbabogados.com/www.dmbtax.net


*Guarantees<br />

legal certinty<br />

*Aproves<br />

legal documentation<br />

*Optional<br />

Arbitration to solve<br />

disputes<br />

*Use<br />

*Sale<br />

*Rent<br />

Business<br />

Project<br />

Contributes<br />

*Business plan<br />

*Money<br />

Company<br />

Agrarian<br />

propietors<br />

www.dmbabogados.com/www.dmbtax.net


New uses of Agrarian Property<br />

Agrarian Property Investments<br />

Agriculture<br />

Investment<br />

(USM)<br />

Business<br />

Projects<br />

Working Sup<br />

(has)<br />

Jobs<br />

Mining<br />

Tourist Ind<br />

Industrial<br />

2008 $641 87 20,437 3,709<br />

2009 $2,494 809 206,595 34,488<br />

2010 $979 63 6,503 1,315<br />

Total $4,114 959 233,535 39,512<br />

Infrastructure<br />

Comercial<br />

Real Estate<br />

760 Investors<br />

Ecological<br />

www.dmbabogados.com/www.dmbtax.net


www.dmbabogados.com/www.dmbtax.net<br />

Contact: Mr. <strong>Michel</strong> <strong>Braverman</strong><br />

+(52) (55) 56152200 Fax +(52) (55) 56152200<br />

mb@dmbabogados.com<br />

<strong>Michel</strong>.<strong>Braverman</strong>

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