Annex 2103.4: Specific Taxation Measures

1. For purposes of Article 2103(4)(a) (TLCAN: Art. 2103) and (b), the listed tax is the asset tax under the Asset Tax Law ("Ley del Impuesto al Activo") of Mexico.

2. For purposes of Article 2103(4)(h) (TLCAN: Art. 2103), the listed tax is any excise tax on insurance premiums adopted by Mexico to the extent that such tax would, if levied by Canada or the United States, be covered by Article 2103(4)(d), (e) or (f) (TLCAN: Art. 2103).