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Tax Treaty Case Law around the Globe 2013

1. Aufl. 2013

ISBN: 978-3-7073-2655-0

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Tax Treaty Case Law around the Globe 2013 (1. Auflage)

S. 187 Mexico: The application of Article 12 to income derived by the lease of Industrial, Commercial and Scientific Equipment

César Alejandro Ruiz Jiménez

1. S. 189 Introduction

On August 20, 2012, a federal court in Mexico decided a case on the application of Article 12 of the Mexico Canada Double Tax Convention (DTC) in relation to income derived by the lease of Industrial, Commercial and Scientific Equipment (ICSE): The main issue in the case was whether payments made to a Canadian taxpayer for the lease of helicopters qualified as royalties under that DTC.

The topic is interesting because Mexico made a reservation to the modifications to Article 12 of the Model Tax Convention on Income and on Capital (OECD Model Convention) of 1992, prepared by the Organization for Economic Co-operation and Development (OECD). According to this reservation, Mexico retained the right to tax income derived from the lease of ICSE as royalties; a position also held by the United Nations (UN) Model Convention.

2. Facts of the case

1.

The taxpayer (a Mexican provider of air transportation of passengers and goods), signed a leasing contract with a Canadian corporation, which leased its helicopters. The taxpayer made t...

Tax Treaty Case Law around the Globe 2013

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