Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/09/2019

Mexico

Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply:

Article 2, paragraph 1, sub-paragraph a (i):
. Income Tax and Flat Rate Corporate Tax.

Article 2, paragraph 1, sub-paragraph b (iii) C:
. Value Added Tax.

Article 2, paragraph 1, sub-paragraph b (iii) D:
Special Tax on Production and Services.
Period covered: 01/09/2012 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl.

ANNEX C - Definition of the word “national” for the purpose of the Convention

The term “national” means:

(i) any individual of Mexican nationality ; and
(ii) any legal entity, company or association that derives its status as such from the current legislation in Mexico.
Period covered: 01/09/2012 -
Articles concerned : 3

Declaration transmitted by the United Mexican States to the Secretariat General of the OECD on 11 January 2017 - Or. Engl. / Span.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 11/01/2017 -
Articles concerned : 28

Declaration transmitted by the United Mexican States to the Secretariat General of the OECD on 11 January 2017 - Or. Engl. / Span.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 11/01/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.