On 14 November 2017, Mexico's Senate approved the pending income tax treaty with Guatemala. The treaty, signed 13 March 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Guatemalan income tax and solidarity tax, and covers Mexican federal income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activit…