Mexico has 60 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements, the agreements with Argentina, the Philippines* and Spain, comply with the minimum standard.

Mexico signed the MLI in 2017, listing 60 tax agreements.1

Mexico is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Mexico.


← 1. In total, Mexico listed 61 agreements under the MLI, one of which (the agreement with Guatemala*) is not yet in force. The agreements with Argentina, Philippines* and Spain which are already compliant were listed under the MLI.

← 2. For 57 of its agreements listed under the MLI, Mexico is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Mexico also opted for the simplified LOB under Article 7(6) of the MLI. Mexico made a reservation pursuant to Article 6(4) not to apply Article 6(1) with respect to agreements which already contain the relevant preamble language and a reservation pursuant to Article 7(15)(b) not to apply Article 7(1) with respect to agreements which already contain a PPT Three of Mexico’s agreements are within the scope of the reservations.

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