MEXICO Trends and Developments Contributed by: Luis Ignacio Martel and Jorge A. Cabello, Martel
the application of international mechanisms for the settlement of legal disputes that determine a viola - tion of an international treaty, a provision that appears to be aimed at the forthcoming resolution of several arbitral proceedings in which Mexico is a party. FIFA World Cup 2026 Individuals and legal entities resident in Mexico or abroad with a permanent establishment in the coun - try, as well as non-residents, that participate in the organisation and staging of the 2026 FIFA World Cup, its trials, matches, and events related to such com - petition, will not be subject to the formal, payment, pass-through, withholding, collection, or remittance obligations set forth in the tax provisions, to the extent that such obligations arise exclusively from the per - formance of acts or activities or the receipt of income derived from their participation in the aforementioned competition, its trials, matches, and related events.
For these purposes, a company incorporated under Mexican law, as a subsidiary of FIFA, for the opera - tional execution of the tasks, activities, and projects related to the aforementioned competition, must iden - tify the relevant persons and provide certain informa - tion to the SAT.
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