Australian Tax Treaties
Mexican Agreement
AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE UNITED MEXICAN STATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
SECTION (1)
(1)
With reference to paragraph 1 of Article 4,
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
With reference to paragraph 1 of Article 4,
The term " resident " also includes a Contracting State or a political subdivision or local authority thereof.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.