Japan 2013

ACUERDO AMISTOSO
ENTRE MÉXICO Y EL JAPÓN
SOBRE LA INTERPRETACIÓN Y LA
APLICACIÓN DEL PÁRRAFO 2 DEL
ARTÍCULO 2 DEL TEDT
Servicio de Administración Tributaria │ Av. Hidalgo, núm. 77, col. Guerrero, delegación Cuauhtémoc, México, D. F.,
c. p. 06300 │ Tel. INFOSAT: 01 800 46 36 728 │ documento disponible en www.sat.gob.mx
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MUTUAL AGREEMENT BETWEEN THE UNITED MEXICAN STATES AND
JAPAN CONCERNING THE INTERPRETATION AND APPLICATION OF
ARTICLE 2, PARAGRAPH 2 OF THE CONVENTION FOR THE AVOIDANCE OF
DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH
RESPECT TO TAXES ON INCOME
In accordance with Article 24 of the Convention between the United Mexican
States and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income, along with its Protocol (hereinafter “the
Convention”), the Competent Authorities of the Contracting States agreed that the
Convention also applies, as of April 1st, 2012, with respect to Article 2, paragraph 2, to
the special income tax for reconstruction and the special corporation tax for
reconstruction.
Done at Mexico City on January 15th, 2013.
(TRADUCCIÓN DE CORTESÍA)
Servicio de Administración Tributaria │ Av. Hidalgo, núm. 77, col. Guerrero, delegación Cuauhtémoc, México, D. F.,
c. p. 06300 │ Tel. INFOSAT: 01 800 46 36 728 │ documento disponible en www.sat.gob.mx
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