Tuesday, June 9, 2009

Amendments to the Netherlands–Mexico Double Taxation Convention

Excerpt from Practical Mexican Tax Strategies by Luis C. Carbajo, Florian Ruijten and Jaime González-Béndiksen (Baker & McKenzie)

The Netherlands and Mexico signed a new protocol to amend the existing double taxation convention. The Protocol will enter into force 30 days after the Netherlands and Mexico have completed their ratification procedures. It is expected that the amendments to the Convention will come into effect on January 1, 2010. The new protocol contains several new features that can be expected to have significant impact for investments, especially those related to capital gains and withholding tax. This is the first of Mexico’s treaties expressly including IETU among the taxes covered.

Read more on significant features of the Protocol (free)


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