Cross Border in Mexico
Mexico cross-border income reference for 2026. Covers LISR Title V taxation of non-residents with Mexican-source income: source-of-wealth rules (Arts. 153-165), flat 25% on real-property rent and gains and on independent services (Arts. 156, 158, 160), the permanent-establishment concept, the gross-up duty of the Mexican payer, and treaty interaction.
Not yet approved
Built from the law