MEXICO Law and Practice Contributed by: Gustavo A. Alcocer, Luis Astorga, Isabella Montero Torres and Fernanda Martínez Zolezzi, OLIVARES
where one is used, the Commercial Code provides enhanced reliability criteria, including the signatory’s exclusive control over the signature data and the abil - ity to detect subsequent alterations to the signature or the document. Mexican federal courts have also recognised that an electronic signature meeting the statutory reliability requirements may constitute a valid source of com - mercial obligations. Although that decision was not franchise-specific, its reasoning supports the use of properly implemented electronic execution rather than requiring a wet-ink signature solely because the docu - ment is a franchise agreement. 11.3 Stamp Duties Mexico does not impose a general stamp duty or doc - umentary tax on the execution of a private franchise agreement. Consequently, no document tax must be paid as a condition to sign or validate a standard fran - chise agreement.
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