The OECD Multilateral Instrument from a Mexican Perspective: What Are the Most Significant Challenges?

Becerra, J.A.

The OECD Multilateral Instrument from a Mexican Perspective: What Are the Most Significant Challenges?

Journal

Author

Becerra, J.A.

Country

International; Mexico; OECD

Published Date

30 June 2023

Issue

Bulletin for International Taxation 2023 (Volume 77), No. 9

DOI

https://doi.org/10.59403/2539ct

Document

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In this article, the author provides an analysis of the most significant challenges that arise from the language of the OECD Multilateral Instrument, or the MLI, implementing treaty related-measures to prevent base erosion and profit shifting from a Mexican statutory (tax) and constitutional perspective.

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The OECD Multilateral Instrument from a Mexican Perspective: What Are the Most Significant Challenges?