Mexico - The Role of Prodecon, the Mexican Tax Ombudsman Agency, in Ensuring Taxpayer Access to Mutual Agreement Procedures
- D.R. Bernal Ladrón de Guevara; E. Uribe Guerrero
- Bulletin for International Taxation, 2018 (Volume 72), No 9
- 13 August 2018
In this article, the authors examine the recent action of the Mexican Tax Ombudsman Agency, or Prodecon, with regard to ensuring that taxpayers have access to mutual agreement procedures in relation to tax treaties and the protection of the rights of taxpayers in general.