Part II. Treaties and Tax Legislation

2. Appropriate procedures for claiming treaty benefits from Mexico

A LLC or other entity organized within or without the United States that is treated as a partnership for U.S. tax purposes may claim treaty benefits by obtaining a certificate of residence on Form 6166 in the same manner as a partnership. A Form 6166 confirms the filing of Form 1065, U.S. Return of Partnership Income, by the LLC and includes a list of members of the LLC that are residents of the United States for purposes of U.S. taxation. The Form 6166 will inform the withholding agent to contact the LLC directly to provide information regarding the allocation of a particular payment to a specific member.

A U.S. resident deriving income through a LLC or other entity organized within or without the United States that is disregarded as an entity separate from its owner for U.S. tax purposes may claim benefits by obtaining a Form 6166 that provides that the LLC is a branch, division, or business unit of its single member owner and that such single member owner is a resident of the United States. A U.S. resident deriving income through a U.S. corporation that has made an election to be treated as an S Corporation for U.S. tax purposes may claim treaty benefits by obtaining a Form 6166 certificate of residence in a manner similar to that of a partnership. A Form 6166 confirms the filing of an information return, Form 1120S, U.S. Income Tax Return for an S Corporation, as required for a domestic S Corporation, and includes a list of shareholders that are residents of United States for purposes of U.S. taxation.

3. Effective dates

Upon signature by both competent authorities, this Agreement is effective with respect to Mexican source payments made to Mexican or U.S. entities to the extent the Mexican statute of limitations is open for such payments. This Agreement is effective with respect to Mexican source payments made to entities organized in third countries or jurisdictions identified in the Agreement as of January 1, 2006.

Agreed to by the undersigned Competent Authorities:

Robert H. Green U.S. Competent Authority

Ana Bertha Thierry Mexican Competent Authority

Date Date

October 11, 2005 693 2005–41 I.R.B.