Mexico: tax treaties

2011 UK-Mexico Protocol to Double Taxation Convention — in force

The 2011 UK-Mexico Protocol to Double Taxation Convention entered into force on 18 January 2011.

1994 UK-Mexico Double Taxation Convention, as amended by the 2011 Protocol — in force

The 1994 UK-Mexico Double Taxation Convention, as amended by the 2011 Protocol entered into force on 15 December 1994.

It is effective in the UK from:

• 1 April 1994 for Corporation Tax
• 6 April 1994 for Income Tax and Capital Gains Tax

It is effective in Mexico from 6 April 1994.

Synthesised text of the Multilateral Instrument and the 2011 UK-Mexico Protocol to Double Taxation Convention — in force

The 2011 UK-Mexico Protocol to Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
 
The modifications made by the MLI are effective in respect of the 2011 UK-Mexico Protocol to Double Taxation Convention. 

It is effective in the UK and Mexico from 1 January 2024 for taxes withheld at source.

It is effective in the UK from:

• 1 April 2024 for Corporation Tax
• 6 April 2024 for Income Tax and Capital Gains Tax

It is effective in Mexico from 1 January 2024 for other taxes.