Convention between the Swiss Federal Council and the Government of the United Mexican States for the avoidance of double taxation with respect to taxes on income

• Coming into Force: 08 September 1994
• Date of Conclusion: 03 August 1993
• Citation: UNTS v. 1841
• Registration Number: 31399
• Registration Date: 29 November 1994
• Subject Terms: Taxation
• Party Submitting the Application for Registration: Mexico
• Type of Document: Bilateral
• Participants: México,Suiza

No.

31399

MEXICO

and

SWITZERLAND

Convention for the avoidance of double taxation with respect

to taxes on income (with protocol). Signed at Mexico City

on 3 August 1993

Authentic texts: Spanish and French.

Registered by Mexico on 29 November 1994.

MEXIQUE

et

SUISSE

Convention en vue d'éviter les doubles impositions en matière

d'impôts sur le revenu (avec protocole). Signée à Mexico

le 3 août 1993

Textes authentiques : espagnol et français.

Enregistrée par le Mexique le 29 novembre 1994.

Vol. 1841,

1-31399

142 United Nations

—

Treaty Series

•

Nations Unies

—

Recueil

des

Traités

1994

[TRANSLATION — TRADUCTION]

CONVENTION1 BETWEEN

THE

GOVERNMENT

OF THE

UNITED

MEXICAN STATES

AND THE

SWISS FEDERAL COUNCIL

FOR

THE AVOIDANCE

OF

DOUBLE TAXATION WITH RESPECT

TO

TAXES

ON

INCOME

The Government

of

the

United Mexican States

and the

Swiss Federal Council,

Desiring

to

conclude

a

Convention

for

the

avoidance

of

double taxation with

respect

to

taxes

on

income, hereinafter referred

to

as

"the

Convention",

Have agreed

as

follows:

Article

1

PERSONAL SCOPE

This Convention shall apply

to

persons

who

are

residents

of

one

or

both

of

the

Contracting States.

Article

2

TAXES COVERED

1.

This Convention shall apply

to

taxes

on

income imposed

on

behalf

of a

Contracting State

or of

its

political subdivisions

or

local authorities, irrespective

of

the manner

in

which they

are

levied.

2.

There shall

be

regarded

as

taxes

on

income

all

taxes imposed

on

total

income,

or on

elements

of

income, including taxes

on

gains from

the

alienation

of

movable

or

immovable property,

as

well

as

taxes

on

capital appreciation.

3.

The

existing taxes

to

which

the

Convention shall apply

are

in

particular:

(a)

In

Mexico:

The income

tax

(hereinafter referred

to

as

"Mexican tax");

(b)

In

Switzerland:

The Federal, cantonal

and

communal taxes

on

income (total income, earned

income, income from capital, industrial

and

commercial profits, capital gains

and

other items

of

income) (hereinafter referred

to

as

"Swiss tax").

4.

The

Convention shall apply also

to

any

identical

or

substantially similar

taxes which

are

imposed after

the

date

of

signature

of

the

Convention

in

addition

to,

or

in

place

of,

the

existing taxes.

The

competent authorities

of

the

Contracting States

shall notify each other

of

changes which have been made

in

their respective taxation

laws.

1

Came into force

on 8

September

1994,

the

date

on

which

the

Contracting Parties notified each other

of the

completion

of

the

required procedures,

in

accordance with article

26.

Vol.

1841,

1-31399