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

Nature of declaration : Reservations
Status as of 23/05/2019

Mexico

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

In accordance with sub-paragraph a. of paragraph 1 of Article 30 of the Convention, Mexico will not provide any type of assistance in relation to the taxes of other Parties described in sub-paragraph b. (i), (ii), (iii) A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention.
Period covered: 01/09/2012 -
Articles concerned : 30

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

In accordance with sub-paragraph b. of paragraph 1 of Article 30 of the Convention, Mexico will not provide assistance in the recovery of any tax claim or in the recovery of an administrative fine, for taxes described in sub-paragraph b. (i), (ii), (iii), A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention.
Period covered: 01/09/2012 -
Articles concerned : 30

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

In accordance with sub-paragraph d. of paragraph 1 of Article 30 of the Convention, Mexico will not provide assistance in the service of documents for the taxes described in sub-paragraph b. (i), (ii), (iii), A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention.
Period covered: 01/09/2012 -
Articles concerned : 30

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

In accordance with sub-paragraph e. of paragraph 1 of Article 30 of the Convention, Mexico will not permit the service of documents through the post as provided for in paragraph 3 of Article 17, with respect to the taxes described in sub-paragraph b. (i), (ii), (iii), A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention.
Period covered: 01/09/2012 -
Articles concerned : 30


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