DOUBLE TAXATION. USE OF THE COMMENTS ON THE OECD MODEL, IN ACCORDANCE WITH THE VIENNA CONVENTION.-The Vienna Convention establishes the norms of interpretation for international treaties, which when Mexico signs and ratifies, becomes Mexican national law, and therefore the usage of the norms is mandatory for the judge. Furthermore, article 31 of said Convention states, amongst other norms, that a treaty needs to be interpreted in good faith, in accordance with its object, ends and its context; the context encompasses, among other things, the following elements: a) Any agreement that relates to the treaty and where its execution has been concluded between all parties, b) Any instrument laid by one or more parties with the purpose of the treaty’s celebration and acceptance by others as an instrument regarding the treaty. Thus, in accordance to the previously mentioned provision, one of the accepted goals of the ratified conventions, between governments from different countries, is to avoid double taxation and to prevent tax evasion when it comes to income and capital tax, precisely preventing that two or more countries simultaneously impose a tax to a person for the same taxable event. In virtue of said treaties were agreed under the model developed by the Organization for Economic Co-Operation and Development (OECD), those are a privileged source for the interpretation of the referred treaties and not an obligatory norm, as long as the governments of the resident in the country, subject to controversy, have participated in the development of said instrument without any reservation in regard to the comment discussed or the provision commented. Thereupon, if the United States of America and Mexico accepted the mentioned Model, the comments contained within, needs to be treated as a privileged source for the celebrated Treaty’s interpretation between both of them to prevent a double taxation and impede tax evasion. The above is without detriment that in the cases in which the individual benefits from the application of said comments and as long as that the general provisions remain valid related with said enforceability, it is considered obligatory in terms of the precedent: Double Taxation.- OBLIGATORY APPLICATION OF THE COMMENTS MADE FOR THE OECD MODEL.

(Approved jurisprudence by the accord G/S2/02/2014)