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ARTICLE · 23 SEPTEMBER 2024

Executive Branch Publishes MLI Decree

Chevez
Chevez
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Chevez

Chevez

CHEVEZ, founded in 1981, is a leading tax consulting and legal firm based in Mexico, with presence...

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The instrument was deposited by the Mexican Government before the Secretary-General of the Organization for Economic Co-operation and Development ("OECD") on March 15, 2023.

MexicoTax
Chevez Ruiz & Zamarripa
Chevez Ruiz & Zamarripa
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On June 19, 2023, the Executive Branch published in the Official Federal Gazette (Diario Oficial de la Federación) the "Decree that publishes the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting executed on November 24, 2016, in Paris, France". The instrument was deposited by the Mexican Government before the Secretary-General of the Organization for Economic Co-operation and Development ("OECD") on March 15, 2023.

The Multilateral Convention on the Implementation of Tax Treaty Measures to Prevent Base Erosion and Profit Shifting ("MLI") will entry into force in Mexico on July 1st, 2023, and regarding withholding taxes and remaining taxes, it shall become effective and be applicable as of January 1st, 2024.

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