The second part of Resolución Miscelánea Fiscal para 2015 was published last week in the official journal and includes an "annex" concerning the rules for implementing an agreement between the Mexican Ministry of Finance (Secretaría de Hacienda y Crédito Público) and the U.S. Treasury Department regarding the FATCA regime.
Annex 25 provides guidance on the implementation of the Foreign Account Tax Compliance Act (FATCA) in Mexico (Mexico has signed a Model 1 Intergovernmental Agreement). The text is available on the Secretariat for Finance and Public Credit’s website (Secretaría de Hacienda y Crédito Público).
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