Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 16
Directors' Fees
Directors' fees and similar remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board and, in the case of the United Mexican States in his capacity as "administrator" (sole administrator) or "comisario" (overseer) of a company, which is a resident of the other Contracting State may be taxed in that other State.