On April 29th, 2014, the Mexican Senate approved a protocol to the income tax treaty (Nov. 1992) between Mexico and Belgium. The protocol, signed August 26th, 2014, amends several areas of the original treaty. Main changes include:
- Provision for service permanent establishment (PE) is added, whereby a service PE is considered constituted when employees or other personnel are engaged in providing services in a country for an aggregate period of 183 days or more on the same or related project wi…