On 22 November 2022, the Mexican President approved a Decree for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Mexico signed the MLI on 7 June 2017. Mexico must now deposit its ratification instrument to bring the MLI into force for its covered tax agreements. The MLI will generally enter into force for a particular covered agreement and is expected to be applicable from 1 January 2024.
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