About the Course
Introduction
This webinar will provide a technical analysis of how U.S. taxpayers can effectively structure and operate business activities in Mexico while managing U.S. tax exposure and Mexican tax compliance requirements. Our panel of knowledgeable international tax professionals will examine the interaction between U.S. tax rules, the U.S.-Mexico Income Tax Treaty, and Mexican tax law, with a focus on entity structuring, permanent establishment considerations, withholding taxes, and cross-border reporting obligations for multinational taxpayers and their advisers.
Description
For U.S. investors and businesses operating in Mexico, statutory U.S. tax rules and their interaction with the U.S.-Mexico Income Tax Treaty and Mexican tax law must be carefully considered.
The U.S.-Mexico Income Tax Treaty provides important mechanisms for reducing double taxation and allocating taxing rights between the two countries. Taxpayers must evaluate treaty benefits and limitations, permanent establishment rules, withholding tax obligations, and the tax consequences of various operating structures. Proper planning requires coordinating U.S. and Mexican tax rules to address compliance obligations, minimize tax exposure, and avoid unintended consequences for businesses and their owners.
Listen as our accomplished panel of international tax professionals discusses how to structure and operate business activities in Mexico while aligning U.S. tax requirements with Mexican tax rules, minimizing exposure to double taxation, and addressing cross-border compliance risks.
Presented By
Mr. McCormick is an attorney with fifteen years of experience, focusing his practice on international taxation. He represents both business and individual clients on all aspects of United States international tax rules, both from an income tax and estate/gift tax perspective. Having previously served as a partner at large law firms, an accounting firm, and a boutique tax law firm, Mr. McCormick's client exposures have covered every conceivable area of American-side international tax matters. He has worked with clients located in over 130 countries on American tax considerations of multinational activities, cultivating specialized knowledge in every area of United States international tax rules. Mr. McCormick's practice focus has facilitated an unparalleled expertise in the field; he is trusted by clients and advisors around the world to obtain optimal results on international tax matters. Mr. McCormick is licensed to practice in Pennsylvania and New Jersey. and regularly assists clients (particularly multinationals) with estate planning needs in these jurisdictions.
Ms. Valdivia Hernández has more than twenty-two years of experience working on the international tax area in Mexico and United States of America. She worked in the United States for BDO Houston office in the Corporate tax department for two years, where she gained experience working on projects regarding the tax treatment for different types of entities, such as “C” Corporations, Partnerships, Non-Profit Entities, Trusts and Individuals. Ms. Valdivia Hernández has developed broad experience in tax consulting, also specializing in studies in relation to capital restructuring (sale of shares and capital reimbursements), digital services and Pillar II, across a wide range of industries such as: Energy, Mining, Construction, Food & Beverage, Pharmaceuticals, Automobiles, Manufacturing and the Financial Sector, amongst others. She also has experience across a diverse range of projects, such as: Mergers, De-mergers, Liquidations, Due Diligence (including International Coordination), Tax deal advisory – M&A and post acquisitions, Permanent Establishment, Payments made Abroad, Federal Tax Compliance, International Restructuring.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Monday, August 24, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Overview of cross-border operations in Mexico
II. Tax treaty considerations and limitations
III. Business structuring and entity choice
IV. Permanent establishment
V. Mexican tax consequences and compliance
VI. Individual owner and closely held business considerations
VII. Practical planning considerations
The panel will cover these and other critical issues:
- Structuring outbound investments and business operations in Mexico for tax efficiency and compliance
- Evaluating permanent establishment and trade or business considerations under the U.S.-Mexico Income Tax Treaty
- Applying treaty provisions and identifying limitations on treaty benefits
- Addressing withholding taxes, reporting requirements, and common compliance challenges
- Managing tax risks for individual investors and closely held business owners operating in Mexico
Learning Objectives
After completing this course, you will be able to:
- Identify key U.S. tax considerations when structuring operations in Mexico
- Evaluate permanent establishment risks and treaty applications
- Distinguish entity structuring options and related tax consequences
- Recognize compliance obligations for outbound business and individual owners
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI/NCTI, Subpart F, and the related Section 250 deductions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
