Tax Treaty Case Law around the Globe 2014
1. Aufl. 2015
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S. 141Chapter 15 Mexico: Use of DTCs Is Subject to More Requirements Than Demonstration of Fiscal Residence in the Contracting State
César Augusto Domínguez Crespo
15.1. Introduction
In February 2013, the Journal of the Tax and Administrative Federal Court published the judgment of Case 14409/11-17-01-8/1203/12-S1-02-02 (hereinafter Case 14409/11). The case was resolved by the First Section of the Superior Chamber of the Tax and Administrative Federal Court in November 2012.
This case is relevant not only because of the main issues resolved, but also because it synthesizes a series of criteria (i.e. doctrine, precedents and "isolated" resolutions) that are relevant to the use of double taxation conventions (DTCs) signed by Mexico.
Among the several issues raised in Case 14409/11, the one that seems most relevant to the present author as regards international taxation has to do with certain formal requirements set by laws and administrative regulations and how important these might be to taxpayers aiming to benefit from a specific DTC. The aim of this contribution, as will be seen below, is to highlight that formal requirements to apply DTCs have been significantly increased after a profound r...