Convention between the Government of the State of israel and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

• Coming into Force: 09 May 2000
• Citation: UNTS v. 2125 (p.413)
• Registration Date: 20 November 2000
• Date of Conclusion: 20 July 1999
• Registration Number: 37042
• Subject Terms: Taxation
• Type of Document: Bilateral
• Participants: Israel,México
• Party Submitting the Application for Registration: Israel

No.

37042

Israel

and

Mexico

Convention

between the

Government of the

State

of

israel

and

the

Government

of

the

United

Mexican

States

for

the avoidance

of

double

taxation

and

the

prevention

of

fiscal evasion

with

respect

to

taxes

on

income

and

on

capital

(with

protocol).

Mexico

City,

20

July

1999

Entry

into

force:

9

May 2000

by

notification,

in

accordance

with

article

29

Authentic

texts:

English,

Hebrew

and

Spanish

Registration

with

the

Secretariat

of the

United

Nations:

Israel,

20

November

2000

Isral

et

Mexique

Convention

entre

le

Gouvernement

de

I'Etat

d'IsraEl

et

le

Gouvernement

des

Etats-

Unis

du

Mexique

tendant

i

iviter

la

double

imposition

et

A

privenir

l'6vasion

fiscale en

matire

d'imp6ts

sur

le

revenu

et

sur

la

fortune

(avec

protocole).

Mexico,

20

juillet

1999

Entr6e

en

vigueur

:

9

mai

2000

par

notification,

conform

ment

6

l'article

29

Textes

authentiques

:

anglais,

h~breu

et

espagnol

Enregistrement

aupr~s

du

Secr6tariat

des

Nations

Unies

:

Israel,

20 novembre 2000

Volume

2125,

1-37042

[ENGLISH

TEXT -

TEXTE

ANGLAIS]

CONVENTION BETWEEN

THE STATE

OF

ISRAEL AND THE

UNITED

MEXICAN

STATES

FOR

THE

AVOIDANCE

OF

DOUBLE

TAXATION

AND

FOR

TH

E

PREVENTION

OF

FISCAL

EVASION WITH

RESPECT

TO

TAXES

ON

INCOME

AND

ON

CAPITAL

The

Government

of

the

State

of

Israel

and the

Government

of

the

United

Mexican

States,

Desiring

to

conclude

a

Convention for

the

avoidance

of

double

taxation

and the

pre-

vention

of

fiscal

evasion

with respect

to

taxes

on

income and

on

capital,

which

shall

here-

after

be

referred

to

as

the

"Convention", and

to

further develop

and

facilitate their

relationship,

Have

agreed

as

follows:

Article

1.

Personal

Scope

This

Convention

shall

apply

to

persons

who

are

residents

of

one

or

both

of

the

Con-

tracting

States.

Article

2.

Taxes

Covered

1.

This

Convention

shall apply

to

taxes

on income

and

on

capital imposed

by

each

of

the

Contracting

States.

2.

There shall

be

regarded

as

taxes

on

income and

on

capital

all

taxes

imposed

on

total

income,

on

total

capital,

or

on

elements

of

income

or

of

capital,

including taxes

on

gains

from

the

alienation

of

movable

or immovable

property,

as

well

as

taxes on

capital appreci-

ation.

3.

The

existing

taxes

to

which

the

Convention

shall

apply

are

in

particular:

a)

In

the case

of

the

United

Mexican

States:

(i)

The

income

tax

(el

impuesto

sobre

la.

renta);

and

(ii)

The

asset

tax

(el

impuesto

al

activo);

(hereinafter

referred

to

as

"Mexican

tax");

b)

In

the

case

of

Israel:

(i)

The

income

tax;

(ii)

The company

tax;

(iii)

The

capital

gains

tax;

(iv)

The

tax

imposed

upon

gains

from

the

alienation

of

immovable

property

under

the

Land

Appreciation

Tax

Law; and

(v)

Tax

on capital

as

imposed

under

the

Property

Tax

Law;

(hereinafter

referred

to

as

"Israeli

tax").