A US manufacturer sets up a nearshore plant in Mexico

Sources and review status

Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.

1. Certain US persons who are officers, directors or shareholders of certain foreign corporations must file Form 5471 and its schedules to meet the reporting requirements of sections 6038 and 6046 of the Internal Revenue Code. Federal. Current instructions are dated December 2025 (page updated 17 September 2026). The filer categories that apply to a US parent corporation are set out in the instructions, which could not yet be checked in full.

   Internal Revenue Service — About Form 5471 · Purpose of form · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

2. BEA's quarterly survey of US direct investment abroad (BE-577) is mandatory for each US person with a direct or indirect 10% or more voting interest in a foreign business enterprise, for directly owned affiliates whose total assets, annual sales or net income exceeded USD 500 million, with reports due 30 days after each quarter (45 days for the final quarter). Federal. Only US persons contacted individually by BEA must report. Indirectly owned affiliates are reportable where they meet the USD 500 million test and have intercompany balances with the US reporter above USD 10 million. Other BEA outward surveys (BE-10, BE-11) were not checked.

   Bureau of Economic Analysis, Department of Commerce (Federal Register) — Direct Investment Surveys: BE-577, Quarterly Survey of U.S. Direct Investment Abroad - Transactions of U.S. Reporter With Foreign Affiliate (notice of reporting requirements, document 2026-05074) · Summary and supplementary information · In force from 16 March 2026 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

3. A US person, including a corporation, partnership or LLC, with a financial interest in or signature authority over foreign financial accounts whose combined value exceeds 10,000 US dollars at any time in the calendar year must file FinCEN Form 114 (FBAR) electronically, due 15 April of the following year with an automatic extension to 15 October. Federal. Applies to a US subsidiary that holds accounts abroad, for example with its foreign parent's bank.

   Internal Revenue Service (IRS) — Report of Foreign Bank and Financial Accounts (FBAR) · Who must file; when and how to file · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

4. The Foreign Investment Law (Ley de Inversión Extranjera) is the federal statute governing foreign investment; its last amendment listed by the Chamber of Deputies was published in the Official Gazette (DOF) on 27 May 2024. Federal law; content of the law (sector restrictions, registration duties) not confirmed.

   Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes) · Entry: Ley de Inversión Extranjera · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   Only the listing was read; the PDF of the law could not yet be checked.

5. Mexican companies must apply to register with the National Registry of Foreign Investments (RNIE) within 40 working days of foreign investment entering their share capital. Federal, Foreign Investment Law article 32. Foreign companies habitually carrying on commercial acts in Mexico must register within 40 working days of starting, and trusts within 40 working days of signature.

   Secretaría de Economía — Registro Nacional de Inversiones Extranjeras: solicitud de inscripción (guidance document) · Section on who must register and deadlines (LIE art. 32) · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   The official guidance lists Foreign Investment Law reforms only up to 25 May 2011; the law was last amended on 27 May 2024, so the deadline should be confirmed against the current text.

6. US entity classification regulations list the Mexican Sociedad Anonima as a per se corporation, always treated as a corporation for US federal tax purposes. The term includes an entity that uses the variable capital provision of Mexican corporate law (S.A. de C.V.). Federal, 26 CFR 301.7701-2(b)(8)(i). Entity forms not on the list may be eligible entities that can choose their classification.

   Legal Information Institute, Cornell Law School (US Code of Federal Regulations) — 26 CFR 301.7701-2 - Business entities; definitions · Paragraph (b)(8)(i) and (b)(8)(ii)(B) · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   Regulation text reproduced by Cornell LII; the eCFR original could not yet be checked.

7. An eligible entity uses Form 8832 to elect how it will be classified for US federal tax purposes: as a corporation, a partnership or an entity disregarded as separate from its owner. Federal. Per se corporations on the regulatory list cannot use this election. The IRS also publishes FAQs on Form 8832 for foreign eligible entities (February 2022), not yet checked.

   Internal Revenue Service — About Form 8832, Entity Classification Election · Purpose of form · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

8. A non-resident principal that owns the machinery, equipment and inventory used by an IMMEX maquila is considered not to have a permanent establishment in Mexico to the extent it is resident in a country with a tax treaty in force with Mexico, complies with the treaty and any mutual agreements, and the maquila complies with the transfer pricing provisions. Federal income tax. PwC states that only the safe harbour transfer pricing alternative is applicable to maquilas; the statutory options in the income tax law could not yet be checked and should be confirmed.

   PwC Worldwide Tax Summaries — Mexico - Corporate - Income determination · Maquiladoras (IMMEX) · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

   Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

9. Items subject to the Export Administration Regulations include all items in the United States, all US-origin items wherever located, certain foreign-made items incorporating controlled US-origin content above de minimis levels and certain foreign-produced direct products, and items subject to the EAR but not listed on the Commerce Control List are designated EAR99. Federal, 15 CFR 734.3(a) and (c), administered by the Bureau of Industry and Security. Whether a licence is needed depends on the item's classification, destination, end user and end use. Defence articles under ITAR are outside this claim.

   Office of the Federal Register (eCFR) — 15 CFR 734.3 Items subject to the EAR · Section 734.3(a) and (c) · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   The eCFR is an authoritative but unofficial editorial compilation; the official text is the annual CFR edition and Federal Register.

10. IMMEX maquiladoras pay no import duty on temporarily imported raw materials as long as they are exported, and temporarily imported raw materials and fixed assets are not subject to VAT where the importer holds a VAT certification or posts a bond guaranteeing the VAT until export. Federal customs and VAT benefits of the IMMEX programme, which is granted by the Ministry of Economy. Time limits for temporary imports were not confirmed.

    PwC Worldwide Tax Summaries — Mexico - Corporate - Tax credits and incentives · Maquiladoras (IMMEX) · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

11. The IRS list of the United States income tax treaties includes Mexico. Comprehensive income tax treaties listed by the IRS. The IRS also notes that some US states do not honour tax treaty provisions.

    Internal Revenue Service — United States income tax treaties - A to Z · Alphabetical list of treaty countries · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

12. Mexican law generally prohibits subcontracting of personnel and permits only specialised services or works that do not form part of the client's corporate purpose, as reaffirmed by the Supreme Court in June 2023. Federal labour law. The Ministry of Labour (STPS) runs the registration procedure for specialised service providers but, per the Court, cannot define what counts as specialised.

    EY Mexico — Law Flash: SCJN - servicios especializados (27 June 2023) · Summary of amparo en revisión 687/2022 · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source. The April 2021 reform text, the REPSE registration rules and the tax consequences of non-compliant subcontracting could not yet be checked on official pages.

13. IRS Table 1 shows US-Mexico treaty rates on dividends of 10% generally and 5% at the direct dividend rate, and an exemption for dividends from an 80%-owned corporate subsidiary where ownership-period and limitation on benefits conditions are met. Treaty Article 10 as amended by protocol. The direct dividend rate generally applies to dividends from a subsidiary to a parent holding at least 10%.

    Internal Revenue Service — Tax Treaty Table 1: Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. May 2023) · Mexico row, income codes 6 and 7, footnotes b, dd, mm and oo · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Table 1 shows rates on US-source income received by Mexican residents; the treaty articles are reciprocal and the Mexican-side rates are confirmed separately (see the PwC Mexico withholding claim). Table revision May 2023; no later protocol was identified on the IRS treaty list.

14. IRS Table 1 shows US-Mexico treaty rates on interest of 4.9% on loans from banks and insurance companies and on regularly traded securities, 10% on interest paid by banks and on credit sales of machinery and equipment, and 15% otherwise, with exemptions for certain government and pension recipients. Treaty Article 11.

    Internal Revenue Service — Tax Treaty Table 1: Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. May 2023) · Mexico row, income code 1, footnote hh · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Table 1 shows rates on US-source income received by Mexican residents; the treaty articles are reciprocal and the Mexican-side rates are confirmed separately (see the PwC Mexico withholding claim). Table revision May 2023; no later protocol was identified on the IRS treaty list.

15. IRS Table 1 shows a US-Mexico treaty rate of 10% on royalties, including industrial royalties, know-how and copyrights. Treaty Article 12. Unless the treaty or a competent authority arrangement says otherwise, the copyright rate applies to software royalties.

    Internal Revenue Service — Tax Treaty Table 1: Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. May 2023) · Mexico row, income codes 10 to 12, footnote tt · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Table 1 shows rates on US-source income received by Mexican residents; the treaty articles are reciprocal and the Mexican-side rates are confirmed separately (see the PwC Mexico withholding claim). Table revision May 2023; no later protocol was identified on the IRS treaty list.

16. For taxable years beginning after 31 December 2025, each United States shareholder of a controlled foreign corporation must include its net CFC tested income in gross income; Public Law 119-21 renamed this inclusion from global intangible low-taxed income (GILTI). Federal, 26 USC 951A as amended by Pub. L. 119-21, section 70323. Applies to US shareholders (generally 10% owners) of controlled foreign corporations.

    Legal Information Institute, Cornell Law School (US Code) — 26 U.S. Code 951A - Net CFC tested income included in gross income of the United States shareholders · Subsection (a) and amendment notes · In force from 1 January 2026 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

17. For taxable years beginning after 31 December 2025, a domestic corporation may deduct 40% of its net CFC tested income amount (with the related section 78 amount), reduced from 50%, and 33.34% of its foreign-derived deduction eligible income, reduced from 37.5%. Federal, 26 USC 250(a)(1) as amended by Pub. L. 119-21, section 70321.

    Legal Information Institute, Cornell Law School (US Code) — 26 U.S. Code 250 - Foreign-derived deduction eligible income and net CFC tested income · Subsection (a)(1) and effective-date note · In force from 1 January 2026 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

18. A domestic corporation that is a United States shareholder of a specified 10-percent owned foreign corporation may deduct the foreign-source portion of dividends received from it. Federal, 26 USC 245A(a). Does not apply to hybrid dividends (245A(e)), where the foreign company obtained a deduction or other tax benefit for the payment. Holding period and foreign tax credit interactions could not yet be checked.

    Legal Information Institute, Cornell Law School (US Code) — 26 U.S. Code 245A - Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations · Subsections (a) and (e) · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

19. US-parented multinational groups report country-by-country information to the IRS on Form 8975 and its Schedule A. US federal; the revenue threshold is not stated on this IRS page.

    Internal Revenue Service (IRS) — Country-by-country reporting · Page text and form links · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

20. The federal corporate income tax rate in Mexico is 30%. Federal. Applies to Mexican companies and to income attributed to permanent establishments of foreign residents.

    PwC Worldwide Tax Summaries — Mexico - Corporate - Taxes on corporate income · Corporate income tax rate · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

21. Mexico withholds 10% on dividends paid to non-residents, and under the US-Mexico treaty the rate is 10% for portfolio holdings and 5% or 0% for substantial holdings, the 5% rate applying where the recipient owns at least 10% of the voting shares. Federal. No withholding applies to distributions of profits taxed at corporate level generated before 2014. Distributions of earnings never subject to corporate tax trigger corporate tax on a grossed-up amount (factor 1.4286). Domestic rates on interest (up to 35%) and royalties (25% or 35%) are reduced by the treaty.

    PwC Worldwide Tax Summaries — Mexico - Corporate - Withholding taxes · Withholding tax table and notes · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

22. Mexican employers distribute 10% of adjusted taxable income to employees as profit sharing (PTU); general directors and managers are excluded and no profit sharing is paid in the first year of operations. Federal. Also a payroll-related cost: most states levy a payroll tax on the employer (3% in Mexico City).

    PwC Worldwide Tax Summaries — Mexico - Corporate - Other taxes · Employee profit sharing; payroll taxes · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

23. Mexican VAT is charged at a general rate of 16% on sales of goods and services. Federal. Reduced or border-region rates were not confirmed.

    PwC Worldwide Tax Summaries — Mexico - Corporate - Other taxes · Value-added tax · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

24. Mexican related-party transactions must be carried out at arm's length and supported by a contemporaneous transfer pricing report; for taxpayers above a threshold the local file is due on 15 May and the master file on 31 December of the following year. Federal. The threshold is not quantified in the source. Failure to file can lead to fines, exclusion from public contracts or cancellation of customs permits.

    PwC Worldwide Tax Summaries — Mexico - Corporate - Group taxation · Transfer pricing · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked.

25. A presidential decree published on 21 January 2025 under the Plan Mexico strategy introduced immediate deduction of investments in new fixed assets, at rates from 35% to 91% depending on the asset type. Federal incentive. Eligibility conditions, application procedure and expiry date were not confirmed.

    PwC Worldwide Tax Summaries — Mexico - Corporate - Tax credits and incentives · Plan Mexico · In force from 22 January 2025 · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary source (last reviewed 6 August 2026). The Ley del Impuesto sobre la Renta on the Chamber of Deputies site could not be downloaded, so the statutory text could not yet be checked. The effective date is assumed to follow publication and must be confirmed in the decree.

26. The United States has comprehensive free trade agreements in force with 20 countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Korea, Mexico, Morocco, Nicaragua, Oman, Panama, Peru and Singapore. Federal. Japan is covered by separate limited agreements (including a critical minerals agreement) that USTR does not count as free trade agreements.

    Office of the United States Trade Representative (USTR) — Free Trade Agreements · Introductory paragraph and list · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    CBP's free trade agreements page lists the same 14 agreements.

27. The US-Mexico-Canada Agreement (USMCA) entered into force on 1 July 2020, and a claim for USMCA preferential treatment requires a certification of origin, in any format, containing the nine minimum data elements in USMCA Annex 5-A. Federal. Goods must meet the USMCA rules of origin. The CBP page read was last modified on 25 April 2024 and does not address 2026 developments such as the USMCA joint review.

    US Customs and Border Protection (CBP) — United States-Mexico-Canada Agreement (USMCA) · Overview and certification of origin · In force from 1 July 2020 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

28. Executive Order 14389 of 20 February 2026 ended the additional ad valorem duties imposed under IEEPA-based orders and stated that it does not affect other duties, including duties imposed under Section 232. Federal. The order says the IEEPA duties are no longer in effect and are to stop being collected as soon as practicable; the related national emergencies remain in effect.

    Executive Office of the President (Federal Register document 2026-03832) — Ending Certain Tariff Actions · Sections 1 and 2 · In force from 20 February 2026 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Read on the FederalRegister.gov web edition, which describes itself as unofficial; the official text is the Federal Register PDF on govinfo.gov.

29. A Section 232 investigation by the Department of Commerce determines the effect of imports on national security, with the Secretary's report due within 270 days of initiation, after which the President may adjust imports of the article and its derivatives. Federal. Investigations initiated in 2025 and 2026 cover, among others, copper, timber and lumber, semiconductors, pharmaceuticals, trucks, critical minerals, commercial aircraft, polysilicon, drones, wind turbines, robotics and industrial machinery, medical products and anthracite coal (initiated 29 June 2026).

    Bureau of Industry and Security (BIS), US Department of Commerce — Section 232 Investigations · Programme description and list of investigations · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    The page lists investigations but not the duty rates or current scope of each resulting proclamation; actions continued in 2026, for example Proclamation 11045 of 20 July 2026 on aluminium (Federal Register document 2026-14990).

30. The General Import and Export Tax Law (LIGIE), which contains Mexico's tariff schedule, was most recently amended by a reform published in the DOF on 13 October 2026. Federal tariff law; the content of the latest reform was not confirmed.

    Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes) · Entry: Ley de los Impuestos Generales de Importación y de Exportación · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Only the listing was read. Tariff rates should be checked against the current LIGIE.

31. The Customs Law (Ley Aduanera) was last amended by a reform published in the DOF on 27 December 2025, and the Foreign Trade Law (Ley de Comercio Exterior) on 1 May 2026. Federal laws; content of the reforms not confirmed.

    Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes) · Entries: Ley Aduanera; Ley de Comercio Exterior · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Only the listing was read.

32. The Social Security Administration's list of countries with which the United States has social security (totalization) agreements does not include Mexico. Without an agreement in force there is no treaty rule to prevent the same earnings being subject to both US and Mexican social security contributions.

    Social Security Administration — U.S. International Social Security Agreements · Table: Countries with Social Security Agreements · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    The page carries a certification date of 25 November 2019 but lists agreements entering into force as late as 1 September 2026, so it is maintained.

33. For 2026, social security tax is 6.2% each for employer and employee on wages up to a wage base limit of $184,500. Federal (FICA). Wages above the wage base are not subject to social security tax.

    Internal Revenue Service (IRS) — Publication 15 (2026), (Circular E), Employer's Tax Guide · Social security and Medicare taxes · In force from 1 January 2026 · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

34. Persons who provide paid, personal and subordinate services to another, whatever the act that gives rise to the relationship, are subject to the mandatory social security regime. Ley del Seguro Social, art. 12, fr. I; domestic workers are also covered (fr. IV).

    Cámara de Diputados del H. Congreso de la Unión — Ley del Seguro Social (texto vigente, última reforma DOF 15-01-2026) · Art. 12 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

35. Employers must register with the Mexican Social Security Institute (IMSS), enrol their workers and report hires, departures and salary changes within no more than five working days. Ley del Seguro Social, art. 15.

    Cámara de Diputados del H. Congreso de la Unión — Ley del Seguro Social (texto vigente, última reforma DOF 15-01-2026) · Art. 15 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

36. To hire a foreign national, the employer in Mexico files the request with the National Migration Institute (INM), which has 20 working days to decide; if approved the employer receives an authorisation letter and the worker then books an appointment at a Mexican consulate. Federal immigration procedure for work-based visas.

    Consulado General de México en Barcelona (Secretaría de Relaciones Exteriores) — Requisitos para Permisos de Trabajo · Procedure description · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Official consular page last updated 27 May 2016; current INM requirements, fees and the residence card exchange after entry were not confirmed.

37. Executive Order 14209, signed on 10 February 2025, directed the Attorney General to review FCPA enforcement policy for 180 days, not to start new FCPA investigations or enforcement actions without an individual exception, and to issue updated guidelines; it did not repeal the Foreign Corrupt Practices Act. Federal. The FCPA (15 USC 78dd-1 and following) remains law, and its statute of limitations is unaffected by the order.

    Office of the Federal Register (GovInfo) — Executive Order 14209: Pausing Foreign Corrupt Practices Act Enforcement To Further American Economic and National Security (90 FR, No. 30, 14 February 2025) · Sections 2 and 3 · In force from 10 February 2025 · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

    The point about the statute of limitations is our reading; the order does not mention it.

38. The Office of Foreign Assets Control (OFAC), part of the US Treasury, administers and enforces US economic and trade sanctions, using asset blocking and trade restrictions against targeted countries, regimes and persons. Federal. Programmes include Russia-related, Iran, North Korea, Cuba, Venezuela-related, counter-narcotics and cyber-related sanctions.

    US Department of the Treasury, Office of Foreign Assets Control — Office of Foreign Assets Control (home page) · About OFAC · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

39. A decree published in the DOF on 20 March 2025 issued a new Federal Law on the Protection of Personal Data Held by Private Parties (LFPDPPP), together with a new general transparency law and a new general law on personal data held by public bodies. Private-sector data protection; the competent authority, transfer rules and sanctions under the new law could not be confirmed.

    Diario Oficial de la Federación (via Cámara de Diputados) — DOF 20 de marzo de 2025 (Edición Vespertina): Decreto por el que se expiden la Ley General de Transparencia y Acceso a la Información Pública, la Ley General de Protección de Datos Personales en Posesión de Sujetos Obligados y la Ley Federal de Protección de Datos Personales en Posesión de los Particulares · Decree heading · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    The retrievable portion of the document ended before the text of the LFPDPPP, so only the decree's existence and scope were confirmed. Corrected after independent source check (round 3, 19 October 2026).

40. Mexico acceded to the New York Convention on 14 April 1971, with entry into force on 13 July 1971, and made no reciprocity or commercial reservation.

    UNCITRAL — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958) · Row: Mexico · In force from 13 July 1971 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed