The 2011 double taxation agreement (DTA) concluded by Mexico and Peru entered into force on 19 February 2014 and will apply as from 1 January 2015. When in effect, the treaty will provide for a 10% withholding tax on dividends paid to a company that holds directly or indirectly at least 25% of the voting rights of the payer company; otherwise, the rate will be 15%. The rate on interest and royalties will be 15%.
Mexico promises an unchanged tax regime until 2018
Related Posts
Netherlands, Peru sign customs mutual assistance agreement
Peru’s Ministry of Foreign Affairs has announced that officials from the Netherlands and Peru signed an Agreement on Mutual Administrative Assistance in Customs Matters on 4 June 2026. The agreement will facilitate the exchange of information
Read MoreUS, Mexico square off over automotive content in USMCA overhaul
The US and Mexico have launched formal bilateral negotiations to restructure the six-year-old US-Mexico-Canada Agreement (USMCA), with Washington pushing for stricter regional content rules—most notably, a new US-specific minimum threshold for
Read MoreEU, Mexico sign Modernised Global Agreement (MGA) and interim Trade Agreement (iTA)
The EU and Mexico have taken a major step forward in their partnership by signing the Modernised Global Agreement (MGA) and interim Trade Agreement (iTA) on 22 May 2026 At the 8th EU-Mexico Summit in Mexico City, both sides agreed to deepen their
Read MorePeru updates electronic invoicing rules, delays Machupicchu entry fee rollout
Peru has issued Superintendency Resolution No. 000075-2026/SUNAT of 30 April 2026 in the Official Gazette, introducing changes to the timing for mandatory electronic invoicing and the use of the Integrated System of Electronic Records (Sistema
Read MorePeru: SUNAT issues MAP guidance 2.0 (2026), updates tax treaty dispute framework
The Peru tax authority (SUNAT) has introduced Mutual Agreement Procedure Guidance Version 2.0 (2026) to replace the previous Mutual Agreement Procedure Guidance Version 1.0 (2023). The 2026 version of the Mutual Agreement Procedure (MAP) Guide
Read MorePeru, Singapore to resume tax treaty negotiations
Peru’s Official Gazette published a Ministerial Resolution on 4 May 2026 confirming that officials from Peru and Singapore will hold the fourth round of negotiations for an income tax treaty from 16 to 19 June 2026. Negotiations for the income
Read More