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Who pays taxes in Mexico?
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Mexico follows the world income tax system. In article 1 of the ISR Law, the subjects of Income Tax are defined as follows:
- The residents of Mexico, in respect to all of their income; regardless of the location of the source of such income.
- The foreign residents who have a permanent establishment in the country, in respect to the income that can be attributed to such establishment.
- The foreign residents, in respect to the income from wealth sources located in national territory, when they don’t have a permanent establishment in the country or when such income can’t be attributed to such establishment.