Through a decree published in the Official Gazette of 26 November 1997, Mexico ratified the income tax treaty with Finland, signed on 12 February 1997. Because Finland has not yet ratified the treaty, it cannot become effective until 1 January 1999, at the earliest. For details of the treaty, see "Finland - Mexico Treaty Development - Details - May 1997".

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Rodolfo Calvo, Galaz, Gomez, Morfin, Chavero, Yamazaki, Mexico City, Mexico on Fax: +52 5 281 5184

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