Mexico has published Amendments to Annex 1-A of the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2021. This includes several changes, including new rules regarding avoidance in relation to the reporting of schemes under the mandatory disclosure requirements (MDR).
Under the MDR, two types of reportable schemes are covered, including general schemes designed to be marketed to all taxpayers or a specific group of taxpayers, and customs schemes that are designed, mark…