On September 18, 1992, the United States and Mexico signed the first bilateral tax treaty between the two nations. 1 On November 20, 1993, the United States Senate officially ratified the treaty known as the Convention Between the Government of the United StatesAmeri, Christian A...
In summer 1987, while living in Guadalajara, I entertained a fellow UK geographer, who arrived with a long list of places he wanted to visit. Over the next few weeks, we ticked them off one by one. Near the end of his visit, he asked why I hadn’t yet taken him to see the famou...
But things are not always how they seem. Differing national regulations can result in higher or lower reclaims than expected. For instance, under Canada’s tax treaty with Israel, the rate is 15 percent, while withholding tax on divvies issued by Israeli companies is 20 percent. So Canadian ...
The signing of the Treaty between the United States, Mexico, and Canada (USMCA) in July of 2020 was an important message for investors. It signaled a high level of confidence in the Mexican manufacturing industry, according to the study that was entitled “Perspectives of Senior Management in ...
The most impressive growth was for “free union” couples, those living together but not married. In terms of population, the proportion went from 7.4% in 1990 to 10.3% in 2000 and 14.4% in 2010, almost double the 1990 level. If we compare married couples with those in free union, we...
According to the Federal Authorities of the Swiss Confederation, the tax treaty includes an extended administrative assistance clause in accordance with article 26 of the Organisation for Economic Co-operation and Development (OECD) model convention. Some other changes to the income tax treaty are non...
The treaty covers the Mexican income tax and the Barbadian income and corporation tax. According to Mexico's tax authority press release, Barbados is among the countries that have agreed to consider the new Mexican flat tax as a covered tax in the respective treaty. Under treaty provisions, ...
COMMENT: The United States-Mexico Income Tax Treaty: Relief from Double TaxationChristian A. Ameri
discussed include a brief description of the domestic tax laws of Argentina, an overview of the double tax treaty between the two countries which includes the tax treatment of royalties and dividends, and an assessment on the provision regarding the limitation of benefits in the double tax treaty...