Obsah (6)

Article 6Article 11Article 12Article 14Article 24Article 25

Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Latvijas Republikas valdības un Meksikas Savienoto Valstu valdības konvenciju par nodokļu dubultās uzlikšanas un nodokļu nemaksāšana

Article 6: 1.

It is understood that the term "immovable property" includes any option or similar right to acquire immovable property. 2. It is understood that where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated. II.

Article 11

: For the purposes of the provisions of paragraph 6 of Article 11, if the loan is incurred by the head office of the enterprise and the amount in question affects several permanent establishments situated in different countries, then the interest shall be deemed to arise in the Contracting State in which the permanent establishment is situated, but only so much of the interest payment that is borne by that permanent establishment. III.

Article 12

: For the purposes of the provisions of paragraph 5 of Article 12, if the obligation to pay the royalties is contracted by the head office of the enterprise and the amount in question affects several permanent establishments situated in different countries, then the royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated, but only so much of the royalty payment that is borne by that permanent establishment. IV.

Articles 12 and 13: It is understood that payments deriving from an alienation of any right or property as mentioned in paragraph 3 of Article 12 shall be regarded as royalties and taxable according to the said Article, when the payments are not in settlement of a full and final price agreed upon at the date of the alienation, but contingent of the actual productivity or use thereof. V.

Article 14

: Paragraph 1 of Article 14 shall also apply to income derived by a company which is a resident of a Contracting State from the furnishing of professional services through a fixed base in the other Contracting State. VI.

Article 24

: Notwithstanding any other Agreement to which the Contracting States are parties, any tax issue between the Contracting States involving a tax covered by Article 2, including a dispute whether the Convention applies, shall be settled only under this Article unless the competent authorities agree otherwise. VII.

Article 25

: If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. In no case shall the provisions of paragraph 2 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because it relates to ownership interests in a person. VIII.

the term "fixed base": It is understood that for Mexican tax purposes, the fixed base will be treated in accordance with the principles that apply to permanent establishment. IX. General:

1. It is understood that the Contracting States shall endeavour to apply the provisions of the Convention in accordance with the Commentaries on the Articles of the Model Tax Convention on Income and on Capital drawn up from time to time by the OECD Committee on Fiscal Affairs to the extent that the provisions contained in the Convention correspond to those set forth under such Model.
2. The benefits of the Convention are not applicable to companies or other persons which are wholly or partly exempt from taxation by a special regime under the laws or administrative practices of either one of the States. A special regime as mentioned in the first sentence of this provision will only be considered as such after the competent authorities of the States have by mutual agreement decided that this is the case. In witness whereof, the undersigned duly authorised thereto, have signed this Protocol. Done in duplicate at Washington, D.C. on this twentieth day of April of two thousand and twelve, in the Latvian, Spanish and English languages, all texts being equally authentic. In the case of divergence of interpretation the English text shall prevail. For the Government of the Republic of Latvia For the Government of the United Mexican States Andris Vilks José Antonio Meade Kuribreña Minister of Finance Minister of Finance and Public Credit