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 treaty, taxpayers may submit a certificate of residence or a tax return in respect of the previo… |