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Mexique


  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.

  • 15-mars-2023

    Français

    Le Mexique dépose son instrument pour la ratification de la Convention multilatérale BEPS

    Le Mexique a déposé son instrument de ratfication de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices

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  • 15-March-2023

    English

    Mexico deposita su instrumento de ratificación de la Convención Multilateral de BEPS

    Mexico ha depositado su instrumento de ratificación de la Convención Multilateral que implementa las medidas relacionadas a convenios tributarios para prevenir la erosión de la base imponible y el desvío de beneficios con lo cual acentúa su fuerte compromiso para prevenir el abuso de los convenios tributarios, la erosión de la base imponible y el desvío de beneficios por parte de empresas multinacionales.

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  • 27-April-2022

    English

    Revenue Statistics in Latin America and the Caribbean 2022

    This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

  • 15-April-2021

    English

    Making tax dispute resolution more effective: New peer review assessments for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal

    Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal.

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  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.

  • 15-October-2019

    English, PDF, 1,075kb

    Taxing Energy Use: Key findings for Mexico

    This country note explains how Mexico taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

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  • 30-August-2018

    English

    OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Mexico.

  • 12-April-2018

    English, PDF, 265kb

    Taxation Household Savings: Key findings for Mexico

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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