The Multilateral Instrument
Tax attorneys Mario Barrera and Catalina Mandujano published an article in Revista Industria Legal about the use of the Multilateral Instrument (MLI) in Mexico. This instrument is implemented with the intention of guaranteeing the reduction of tax avoidance and evasion in the country. Mr. Barrea and Ms. Mandujano explain how this mechanism strengthens the provisions contained in the treaties currently in place.
READ: The Multilateral Instrument (Article begins on page 68)