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Administrative guidance issued by tax authorities

|Treaty Development|Mexico
Mexico

On 23 July 2012, the Tax Administration Service issued administrative guidance (criteriosnormativos) approved during the first semester of 2012. Set outbelow are a fewrelevantpoints:

-   Documentation for certifying tax residence.
Administrative Guidance 00/2012/ISR states that, in order to prove their residence in a country with which Mexico has entered into a tax…

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