The income tax treaty between Jamaica and Mexico entered into force on 24 March 2018. The treaty, signed 18 May 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Jamaican income tax and 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 activities continue for the same or connecte…