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MEXICO Law and Practice Contributed by: Melissa Franco and Mauricio Oropeza, Deloitte Impuestos y Servicios Legales, S.C.

Deloitte Impuestos y Servicios Legales, S.C. offers legal, audit, tax, consulting, accounting, and financial advisory services to public and private clients span - ning multiple industries. With a globally connected network of member firms in more than 150 coun - tries, Deloitte brings world-class legal capabilities and high-quality legal services to clients, delivering the insights they need to address their most complex business challenges. Deloitte Mexico is the largest

professional services firm in Mexico, has a compre - hensive portfolio of customers −consisting of leading corporations in their industries, has more than 5,000 professionals and over 300 partners, and is a mul - tidisciplinary service provider that offers a one stop shop for clients (eg, legal, strategy, financial advisory, corporate finance (debt and equity), tax, valuation, post-merger integration, and FCPA).

Authors

Melissa Franco is a legal manager at Deloitte Legal where her work includes advising on corporate and civil law; the operation and compliance of national and foreign companies and trusts; incorporation,

Mauricio Oropeza is the lead partner for Mexico and Central America for Deloitte Legal. He was a professor of commercial law professor for 28 years at Escuela Libre de Derecho and is a treasurer of Ilustre y Nacional Colegio de Abogados de México.

merger, spin-off, transformation, nationalisation, dissolution and liquidation of commercial or civil companies and trusts; the opening and closing of permanent establishments and representative offices with or without income; and foreign investment and neutral investment. She is an assistant professor of commercial law at Escuela Libre de Derecho.

Deloitte Impuestos y Servicios Legales, S.C. Paseo de la Reforma 505

Piso 28, Colonia Cuauhtémoc CP 06500, Ciudad de México Mexico Tel: +52 55 5080 6000 Web: www.deloitte.com/mx

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