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  • New substance-over-form litigation procedures in Mexico

    Mexico has introduced new substance-over-form procedures that change the country’s formal approach into one more compliant with the BEPS project. Taxpayers should take note of these developments as they may impact tax disputes, writes Bernardo Ramírez and Valentín Ibarra of Chevez, Ruiz, Zamarripa y Cía.

International Correspondents