Buscando Contratos Para La Chamba

Páginas: 56 (13849 palabras) Publicado: 26 de diciembre de 2012
AGREEMENT BETWEEN THE DEPARTMENT OF THE TREASURY OF THE UNITED STATES OF AMERICA AND THE MINISTRY OF FINANCE AND PUBLIC CREDIT OF THE UNITED MEXICAN STATES TO IMPROVE INTERNATIONAL TAX COMPLIANCE INCLUDING WITH RESPECT TO FATCA Whereas, the Department of the Treasury of the United States of America (the “U.S. Treasury Department”) and the Ministry of Finance and Public Credit of the UnitedMexican States (the “Ministry of Finance of Mexico”) (collectively, “the Parties”) have a longstanding and close relationship with respect to mutual assistance in tax matters and desire to conclude an agreement to improve international tax compliance by further building on that relationship; Whereas, the provisions of the Convention on Mutual Administrative Assistance in Tax Matters, done at Strasbourgon January 25, 1988; Article 27 of the Convention between the Government of the United States of America and the Government of the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, done at Washington on September 18, 1992 and Article 4 of the Tax Information Exchange Agreement between the United States of America andthe United Mexican States, done at Washington on November 9, 1989 (the “TIEA”); (collectively, the “Conventions”) authorize exchange of information for tax purposes, including on an automatic basis; Whereas, the United States of America enacted provisions commonly known as the Foreign Account Tax Compliance Act (“FATCA”), which introduce a reporting regime for financial institutions with respect tocertain financial accounts and products; Whereas, the United Mexican States enacted several provisions which introduce a reporting regime for Mexican financial institutions, such as the Cash Deposits Tax Law, and some modifications to the Mexican Income Tax Law with respect to certain financial accounts and products; Whereas, the United States of America and the United Mexican States support theunderlying policy goal of domestic legislation to improve tax compliance; Whereas, the U.S. Treasury Department collects information regarding certain financial accounts and products held by Mexican residents maintained by U.S. financial institutions and is committed to exchanging such information with the Ministry of Finance of Mexico and pursuing equivalent levels of exchange; Whereas, theParties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions; Whereas, the Parties acknowledge the need to coordinate the reporting obligations under their respective domestic laws to avoid duplicative reporting; Whereas, the Parties desire to conclude an agreement to improve international tax complianceincluding with respect to FATCA, based on domestic reporting and reciprocal automatic exchange pursuant to the Conventions and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Conventions; 1

Therefore, the Parties have agreed as follows:

Article 1 Definitions 1. For purposes of this Agreementand any annexes thereto (“Agreement”), the following terms shall have the meanings set forth below: a) The term “United States” means the United States of America, including the States thereof; the term, however, does not include the U.S. Territories. Any reference to a “State” of the United States includes the District of Columbia. The term “U.S. Territory” means American Samoa, the Commonwealthof the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. The term “IRS” means the U.S. Internal Revenue Service. The term “Mexico” means the United Mexican States. The term “Partner Jurisdiction” means a jurisdiction that has in effect an agreement with the United States to facilitate the implementation of FATCA. The IRS shall publish a list identifying...
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