Hola a Todos!<\/p>\n

This is Augusto Corallo from TCF Mexico City.  Today let me briefly explain the general procedures for the closing of a company which go as follows.<\/p>\n

1. Dissolution and later LIQUIDATION. – is a method which assumes that the company has no outstanding debts, that is, that all debts are settled, therefore, in the absence of opposition from creditors is relatively agile ( 2 to 4 months)<\/p>\n

2. Commercial Proceeding.- Competition is when society can not cover its debts and goes through a trial in which the suspension of payments and filing for bankruptcy is decreed. It can last several years and is contentious nature.<\/p>\n

3. Merger. – is a universal succession by a merged company is extinguished in a merging company that happen son their property, property rights and obligations. It involves the participation of at least two companies. Delay of 4-7 months and has different tax requirements that must be met. The merging company must perform at least 1 year after the merger; the same activities carried out by or merged.<\/p>\n

4. Excision.- A society disintegrates and original company dies in two or more divided societies, regarding the assets of the original company operates a universal succession. Delay of 4-7 months. The shareholders of 51% of the shares the descendents must be the same as those of the divided at least for a period of three years after the split.<\/p>\n

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