A modification of Annex 10 of the Fiscal Miscellaneous Resolution for 2002 was published in the Official Gazette of 28 March 2007. Annex 10 contains a list of those agreements considered by the tax authority as having features of a broad exchange of information agreement.
The modification added to the list the tax treaties concluded by Mexico with the United Kingdom (effective as of 1 April 1994), and with Brazil (effective as of 1 January 2007). The previous …