On 2 February 2021, Mexico published Agreement 13/2021 in the Official Gazette, which sets a minimum threshold for the reporting of custom reportable schemes under the country's new mandatory disclosure requirements (MDR). Under the MDR requirements, reportable schemes are separated into two types, including general schemes designed to be marketed to all taxpayers or a specific group of taxpayers, and customs schemes that are designed, marketed, organized, implemented, or managed to suit th…