Details of the newincome and capital tax treaty and protocol between Mexico and Germany, signed on 9 July 2008, have become available. The treaty was concluded in the German, Spanish and Englishlanguages, each text having equal authenticity. In the case of divergent interpretation of the German and the Spanish texts, the English text prevails. The treaty generally follows the OECD Model Convention.
The maximum rates of withholding tax are: