The Role of Prodecon, the Mexican Tax Ombudsman Agency, in Ensuring Taxpayer Access to Mutual Agreement Procedures

Journal
Bernal Ladrón de Guevara, D.R.; Uribe Guerrero, E.
International; Mexico
Bulletin for International Taxation 2018 (Volume 72), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.