Mexico - Tax Treaties
Taxation of foreigners
Mexico's tax treatment of income earned by foreigners is comparable to that of the U.S. and other industrialized nations.
Mexico holds agreements with a number of its major trading partners to ensure that each Contracting State allows tax credits for income taxes paid to the other Contracting State. This is to avoid double taxation and to reduce the taxes that each Contracting State may impose on the nationals of the other (e.g. taxes on income from interest on loans, dividends, and royalties).
The main tax treaties that Mexico has ratified with other countries are:
Convention between the Government of the United States of America 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, signed September 18, 1992.
You may access the complete contents of these treaties at
website: www.intltaxlaw.com/TREATIES/MEXICO/frontpage.htm
Links to other treaties and updates (websites and documents):
website: www.law.wayne.edu/McIntyre/text/Treaty_Class/canada_mexico.pdf
website: www.pwcglobal.com/images/gx/eng/tax/luxembourg-mexico-21-2-2002.pdf
website: www.taxsites.com/international/mexico.html