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Learn moreMexico: Guidance on determination of business profits under tax treaties
Guidance indicates that not all income derived from performance of lawful business activity will be considered “business profits” under tax treaties
Recent guidance (thesis IX-P-2aS-284) indicates that not all income derived from the performance of lawful business activity will be considered “business profits” under tax treaties, although income derived from activities provided for in article 16 of the Federal Tax Code (CFF) (i.e., those generated by commercial, industrial, agricultural, livestock, fishing, and forestry activities) generally will be considered business profits.
The guidance also indicates that Article 75 of the Commercial Code may also provide guidance as to what is understood by commercial activity.
Read an April 2024 report (Spanish) prepared by the KPMG member firm in Mexico
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