Mexican Taxpayers’ Ombudsman – Mediator empowerment

Mexico has incorporated an independent public organisation – Procuraduría de la Defensa del Contribuyente (PRODECON) – which acts as a taxpayers’ ombudsman, with a mandate to guarantee and protect the constitutional and human rights of taxpayers. René Meza and César De la Parra of Chevez, Ruiz, Zamarripa y Cía outline the salient features of the dispute resolution mechanisms under PRODECON.