San Luis, R.C., Sonora. December 2021. DE HOYOS Y AVILES (DHA), has announced today the opening of its new office in the State of Sonora, right on the border with Arizona. The City of San Luis Rio Colorado borders both the State of Baja California in Mexico and the State of Arizona in the United States of America. The office will be directed by José A. Carrasco, a litigating attorney with thirteen years of experience in civil and commercial litigation. Jose Angel has been with our firm since 2012. Jorge E. de Hoyos Walther, managing partner of the firm, explained: “For years we have had friends and important clients in the States of Sonora and Arizona. With the opening of this office, we strengthen our presence in the Sonora-Arizona binational region, and become the first Mexican firm to have offices in cities neighbouring all US border states. José Ángel is a highly experienced lawyer, who is native to the region and has roots in this state.” Jose Angel, Director of the new DHA office, said: “I feel excited with this new project. With the opening of this office, De Hoyos Y Avilés consolidates its leadership in northern Mexico. The firm’s contact network in Mexicali, Tijuana, Hermosillo, Mexico City, Phoenix and Tucson will be of major help.” About DE HOYOS Y AVILES DHA was founded in 1964 in the city of Monterrey, State of Nuevo Leon, by Gustavo de Hoyos Guevara. The firm has more than 55 years of experience in Complex Litigation, Cross border matters, Business Law and Real Estate. With offices in Mexico City, Guadalajara, Tijuana, Mexicali, Los Cabos, Ciudad Juarez, and San Luis Río Colorado, DHA consolidates its team and nationwide coverage. Website: www.dha.mx Mail: contacto@dha.mx Phone numbers: From México: 01800-6865522744 From Canada: 80015006376 From USA: 1 855 7557572

DE HOYOS Y AVILES proud to be a member of the largest, leading network in the world Mexico City. April 22, 2019. De Hoyos y Aviles (DHA) is pleased to announce that Nextlaw Referral Network (NRN) has been recognized as a Leading Global Legal Referral Network by Chambers & Partners in the Chambers 2019 guide. De Hoyos y Aviles has been a member of Nextlaw Network since 2017. Nextlaw Network has achieved this milestone faster than any network in history, having been founded in October 2016 by Dentons, the world’s largest law firm. The Network grew to be the largest in under one year and is now three-times larger than the second largest network in the world. “We are proud to be the champion of the small to medium-size law firms,” said Nextlaw Network CEO Jeff Modisett. “Until now, medium-sized law firms were excluded from most networks because of high annual fees and the exclusive, territorial and monopolistic nature of the traditional network business model. Our Network welcomes all top law firms in the world, focusing on quality, not size.” Jorge E. de Hoyos Walther, DHA managing partner, said, “Membership in the Nextlaw Referral Network provides us with unprecedented global reach, including leading capabilities in 205 countries. We have access to top lawyers in any practice, industry or sector, anywhere in the world, enabling us to provide our clients with the best local and global services possible. The Nextlaw Referral Network makes us truly ‘in and of the community.’” Chambers is an independent legal directory that conducts in-depth interviews, reviews submissions from law firms and collects feedback from clients to identify and rank the most outstanding legal referral networks, law firms and lawyers. Nextlaw Network has more members and covers more countries than any other single legal referral network in the world. Members conduct more than 2,000 searches per month on the network’s advanced proprietary platform, which is seamlessly linked with its sister network, the Nextlaw Public Affairs Network. More than 70 percent of NRN members are Chambers ranked. Nextlaw Network is one of the only referral networks that offers inter-disciplinary functionality. In today’s complex global environment, clients often need access to professionals who understand the regulatory, business and economic cultures everywhere they do business, which means integrating legal and public affairs representation. The Network provides no jurisdictional exclusivity, due to its guiding principle to offer clients the best lawyers in any practice, sector, anywhere in the world. Nextlaw Public Affairs Network, which was launched in September 2017, enables members of NRN to access companies and organizations that help clients shape government policy or public opinion through lobbying, public relations, advertising and survey research. About DE HOYOS Y AVILES (DHA) De Hoyos y Aviles www.dha.mx is a Mexican Law Firm founded in 1964. All of its partners have an overall experience of at least twenty years working on real estate and commercial transactions, M&A, and/or complex litigation cases. The Firm is well-balanced, providing a broad range of services including civil and commercial litigation, cross-border litigation (Mexico-USA), corporate law, mergers and acquisitions, business & financial restructuring, contracts and commercial agreements, real estate, and more. About Nextlaw Referral Network Nextlaw Referral Network is the broadest and most sophisticated legal referral platform in the world. Introduced in October of 2016, it already includes nearly 750-member firms, over 30,000 lawyers covering all of the world’s major jurisdictions in more than 200 countries. In addition, working closely with its sister company, Nextlaw Labs, the platform will also introduce new technologies, products and services to its members. The platform also includes Nextlaw Global Public Affairs Network, the first of its kind network that includes more than 50 of the world’s top public affairs and public relations firms.

​Often when people think about litigation, they consider legal representatives taking cases to court or protecting claims brought versus their customers. ​ Nonetheless, due to the expense as well as damage to organization connections that occur throughout court conflicts, dispute resolution is frequently used. ​ Most leading law practice have specialist litigation and also dispute resolution divisions, whilst smaller sized or professional companies concentrate all their resources on litigation. ​ Litigation is a procedure for handling disagreements and also bringing legal actions in court to impose a specific right, where a judge finds the best decision for the involved parties unless the celebrations to resolve prior agreement. Negotiation can take place at any kind of factor during the litigation procedure. Simply put, when a person starts a civil lawsuit, he/she participates in a process called litigation.

Mexico's IMMEX program is defined as an instrument to temporarily import goods and services that will be manufactured, transformed or repaired, and then re-exported without payment of taxes, compensatory quotas, and other specific benefits. In the past, there used to be two separate programs in Mexico; Pitex for 'temporary' imports and exports, and the Maquila program for maquila-specific operations. The new IMMEX program consolidates the benefits of these legacy programs and facilitates interaction with government authorities to operate under the program. (industryweek.com) There are four high-level trading activities the companies should consider in order to assess the appropriate usage of the maquila program: U.S. and/or Foreign Exports Maquiladoras are factories in Mexico that are owned and run by a foreign company. They manufacture the company's products in Mexico and then export them to other countries. (napsintl.com) The maquiladora program originally began in 1965 by the Mexican government as a means of alleviating unemployment problems along the borders, while providing foreign companies various tax and duty-free benefits, special customs terms and easy access to skilled, affordable labor particularly for the manufacturing industry. By 1985, maquiladoras became the largest source of foreign exchange in Mexico. (napsintl.com) EXAMPLES Example: ACME LOGISTICS is a legal entity in Mexico that distributes goods within Mexico that are subsequently exported or used in products that are exported. Example: Tetakawi has a legal entity in Mexico that that is registered as a “shelter” provider to foreign manufacturers that want to make products in Mexico without having to have their own legal entity and corresponding IMMEX registration. Shelter IMMEX: A registered Mexican company can serve as a legal entity that assumes all legal risk and liability for manufacturers operating beneath its IMMEX registration. Example: ACME INDUSTRIES is a legal entity in Mexico that does not have manufacturing infrastructure of its own and therefore contracts its manufacturing with third parties. (insights.tetakawi.com) STATS Avoid the payment of VAT which is typically 15% of the import value or 10% for cities that border the United States Reduce Customs fee (DTA) from 8% to 1.76% of the value for machinery and a flat fixed fee of 179.00 pesos for goods Mexican labor costs are 40-50% less than the United States (ivemsa.com) There are many reasons that Mexico has become a favorite target for foreign investment, but the IMMEX program might very well lead that list. IMMEX which roughly stands for the Maquiladora, Manufacturing, and Export Services Industry was created by the Mexican government to strengthen national exports. By all accounts, it's met that goal. By incentivizing manufacturers to export goods, the IMMEX program led to a 99 percent increase in export trade in just over a decade, from $210 billion in 2005 to $419 billion in 2017. (insights.tetakawi.com)

A contract is a legally binding document between at least two parties that defines and governs the rights and duties of the parties to an agreement. An agreement between private parties creating mutual obligations enforceable by law. A mutual assent, expressed by a valid offer and acceptance. A contract is legally enforceable because it meets the requirements and approval of the law. A contract typically involves the exchange of goods, services, money, or promise of those. "Breach of contract", means that the law will have to award the injured party either access to legal remedies such as damages (en.wikipedia.org) A unilateral contract is one in which there is a promise to pay or give other consideration in return for actual performance. (I will pay you $500 to fix my car by Thursday; the performance is fixing the car by that date.) A bilateral contract is one in which a promise is exchanged for a promise. (I promise to fix your car by Thursday and you promise to pay $500 on Thursday.) Contracts can be either written or oral, but oral contracts are more difficult to prove and in most jurisdictions, the time to sue on the contract is shorter (such as two years for oral compared to four years for written). (dictionary.law.com) Contract law is generally governed by the state Common Law, and while general overall contract law is common throughout the country, some specific court interpretations of a particular element of the Contract may vary between the states. (law.cornell.edu)

DE HOYOS Y AVILES proud to be a member of the largest, leading network in the world Mexico City. April 22, 2020. De Hoyos y Aviles (DHA) is pleased to announce that Nextlaw Referral Network (NRN) has been recognized as a Leading Global Legal Referral Network by Chambers & Partners in the Chambers 2019 guide. De Hoyos y Aviles has been a member of Nextlaw Network since 2017. Nextlaw Network has achieved this milestone faster than any network in history, having been founded in October 2016 by Dentons, the world’s largest law firm. The Network grew to be the largest in under one year and is now three-times larger than the second largest network in the world. “We are proud to be the champion of the small to medium-size law firms,” said Nextlaw Network CEO Jeff Modisett. “Until now, medium-sized law firms were excluded from most networks because of high annual fees and the exclusive, territorial and monopolistic nature of the traditional network business model. Our Network welcomes all top law firms in the world, focusing on quality, not size.” Jorge E. de Hoyos Walther, DHA managing partner, said, “Membership in the Nextlaw Referral Network provides us with unprecedented global reach, including leading capabilities in 205 countries. We have access to top lawyers in any practice, industry or sector, anywhere in the world, enabling us to provide our clients with the best local and global services possible. The Nextlaw Referral Network makes us truly ‘in and of the community.’” Chambers is an independent legal directory that conducts in-depth interviews, reviews submissions from law firms and collects feedback from clients to identify and rank the most outstanding legal referral networks, law firms and lawyers. Nextlaw Network has more members and covers more countries than any other single legal referral network in the world. Members conduct more than 2,000 searches per month on the network’s advanced proprietary platform, which is seamlessly linked with its sister network, the Nextlaw Public Affairs Network. More than 70 percent of NRN members are Chambers ranked. Nextlaw Network is one of the only referral networks that offers inter-disciplinary functionality. In today’s complex global environment, clients often need access to professionals who understand the regulatory, business and economic cultures everywhere they do business, which means integrating legal and public affairs representation. The Network provides no jurisdictional exclusivity, due to its guiding principle to offer clients the best lawyers in any practice, sector, anywhere in the world. Nextlaw Public Affairs Network, which was launched in September 2017, enables members of NRN to access companies and organizations that help clients shape government policy or public opinion through lobbying, public relations, advertising and survey research. About DE HOYOS Y AVILES (DHA) De Hoyos y Aviles www.dha.mx is a Mexican Law Firm founded in 1964. All of its partners have an overall experience of at least twenty years working on real estate and commercial transactions, M&A, and/or complex litigation cases. The Firm is well-balanced, providing a broad range of services including civil and commercial litigation, cross-border litigation (Mexico-USA), corporate law, mergers and acquisitions, business & financial restructuring, contracts and commercial agreements, real estate, and more. About Nextlaw Referral Network Nextlaw Referral Network is the broadest and most sophisticated legal referral platform in the world. Introduced in October of 2016, it already includes nearly 750-member firms, over 30,000 lawyers covering all of the world’s major jurisdictions in more than 200 countries. In addition, working closely with its sister company, Nextlaw Labs, the platform will also introduce new technologies, products and services to its members. The platform also includes Nextlaw Global Public Affairs Network, the first of its kind network that includes more than 50 of the world’s top public affairs and public relations firms.

DE HOYOS Y AVILES proud to be a member of the largest, leading network in the. world Mexico City. May 22, 2021. De Hoyos y Aviles (DHA) is pleased to announce that Nextlaw Referral Network (NRN) has been recognized as a Leading Global Legal Referral Network by Chambers & Partners in the Chambers 2021 guide. De Hoyos y Aviles has been a member of Nextlaw Network since 2017. Nextlaw Network has achieved this milestone faster than any network in history, having been founded in October 2016 by Dentons, the world’s largest law firm. The Network grew to be the largest in under one year and is now three-times larger than the second largest network in the world. “We are proud to be the champion of the small to medium-size law firms,” said Nextlaw Network CEO Jeff Modisett. “Until now, medium-sized law firms were excluded from most networks because of high annual fees and the exclusive, territorial and monopolistic nature of the traditional network business model. Our Network welcomes all top law firms in the world, focusing on quality, not size.” Jorge E. de Hoyos Walther, DHA managing partner, said, “Membership in the Nextlaw Referral Network provides us with unprecedented global reach, including leading capabilities in 205 countries. We have access to top lawyers in any practice, industry or sector, anywhere in the world, enabling us to provide our clients with the best local and global services possible. The Nextlaw Referral Network makes us truly ‘in and of the community.’” Chambers is an independent legal directory that conducts in-depth interviews, reviews submissions from law firms and collects feedback from clients to identify and rank the most outstanding legal referral networks, law firms and lawyers. Nextlaw Network has more members and covers more countries than any other single legal referral network in the world. Members conduct more than 2,000 searches per month on the network’s advanced proprietary platform, which is seamlessly linked with its sister network, the Nextlaw Public Affairs Network. More than 70 percent of NRN members are Chambers ranked. Nextlaw Network is one of the only referral networks that offers inter-disciplinary functionality. In today’s complex global environment, clients often need access to professionals who understand the regulatory, business and economic cultures everywhere they do business, which means integrating legal and public affairs representation. The Network provides no jurisdictional exclusivity, due to its guiding principle to offer clients the best lawyers in any practice, sector, anywhere in the world. Nextlaw Public Affairs Network, which was launched in September 2017, enables members of NRN to access companies and organizations that help clients shape government policy or public opinion through lobbying, public relations, advertising and survey research. About DE HOYOS Y AVILES (DHA) De Hoyos y Aviles www.dha.mx is a Mexican Law Firm founded in 1964. All of its partners have an overall experience of at least twenty years working on real estate and commercial transactions, M&A, and/or complex litigation cases. The Firm is well-balanced, providing a broad range of services including civil and commercial litigation, cross-border litigation (Mexico-USA), corporate law, mergers and acquisitions, business & financial restructuring, contracts and commercial agreements, real estate, and more. About Nextlaw Referral Network Nextlaw Referral Network is the broadest and most sophisticated legal referral platform in the world. Introduced in October of 2016, it already includes nearly 750-member firms, over 36,000 lawyers covering all of the world’s major jurisdictions in more than 200 countries. In addition, working closely with its sister company, Nextlaw Labs, the platform will also introduce new technologies, products and services to its members. The platform also includes Nextlaw Global Public Affairs Network, the first of its kind network that includes more than 50 of the world’s top public affairs and public relations firms.