The Influence of the OECD Multilateral Convention on Mexico’s Tax Treaties

Journal
Becerra, J.A.
Mexico; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 10
FormatPDF
EUR
40
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45
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In this article, the author examines the influence of the OECD Multilateral Convention (MLI) with particular emphasis on the extent to which it will modify Mexico’s existing tax treaties and affect their interpretation and application as well as the relationship with its most important tax treaty partners.