The Law Approving the Bilateral Avoidance of Tax Treaty between Mexico and Türkiye
The internal law no. 6594 approving the bilateral treaty between the government of the Republic of Türkiye and the government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evation with respect to taxes on income Korea, dated 17/12/2013 has been enacted and published in the Turkish Official Gazette on 20/02/2015.
However, the Agreement has not entered into force. According to Article 28 of the treaty:
Entry into force:
"Each of the Contracting States shall notify each other, through the diplomatic channels, the completion of the procedures, required by its domestic law for the bringing into force of this Agreement. This Agreement shall enter into force thirty (30) days after the date of the later of these notifications and its provisions shall have effect for taxes with respect to every taxable period beginning on or after the first day of January of the year following that of entry into force of this Agreement."
Update on 09/06/2015
In accordance with the entry into force provision of the Treaty, the Turkish Council of Ministers' approval of the Agreement and its protocol has been published in the Official Gazette enumerated 29378, dated 06/06/2015. With this, Türkiye has completed its internal approval procedure and is now standing by for Mexico's diplomatic notification that she has carried out her own procedures.
Click here for the English and here for the Spanish version of the Agreement.