Mexico: Treaty between Mexico and Hong Kong

On June 18, 2012, Hong Kong and Mexico signed an income tax treaty that will enter into force after the exchange of the ratification instruments take place. The treaty establishes specific provisions for each jurisdiction to determine whether a person would be considered resident of one of the contr...

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Bibliographic Details
Published in:International tax review 2012-09
Main Authors: Cuellar, David, Sosa, Araceli
Format: Magazinearticle
Language:English
Subjects:
Capital gains
Permanent establishment
Residence requirements
Royalties
Tax rates
Tax treaties
Withholding taxes
Online Access:Get full text
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Summary:On June 18, 2012, Hong Kong and Mexico signed an income tax treaty that will enter into force after the exchange of the ratification instruments take place. The treaty establishes specific provisions for each jurisdiction to determine whether a person would be considered resident of one of the contracting states considering items such as the domicile, place of management, place of incorporation or any other similar criteria.The PE definition includes services rendered by entities or individuals, to the extent such services are carried out in the other contracting state for a period or periods in the aggregate of 183 days in any given twelve-month period.
ISSN:0958-7594