Para ver el libro completo dé clic aquí (PDF)

Preliminares (PDF)

I. Foreword by Jorge Narváez Hasfura (PDF)

Narvaez Hasfura, Jorge

II. The Mexican Experience in the Non-Judicial Defense of the Taxpayers’ Rights (PDF)

a) Mexican Legislation in the New Millennium. The Taxpayers’ Rights Federal Bill and the Law which created the Procuraduría de la Defensa del Contribuyente

b) The Importance of an Ombudsman as a Special Protector and Defender of the Taxpayers

c) Main Powers and Faculties of the Mexican Taxpayers’ Ombudsman. The Brand New Procedures in the Defense of the Taxpayer

III. Complaint Procedure (PDF)

a) Main Purposes of the New Procedure

b) Actions of Tax Authorities which can be challenged in the Complaint Process

c) Opportunity, Promptness and Effectiveness of the Complaint Procedure

d) Main Achievements and a Selection of Relevant Cases

IV. Conclusive Agreements (PDF)

a) First Alternative Dispute Resolution Procedure (ADRP) in Tax Audits

b) Descriptive Analysis of the “Conclusive Agreements Procedure”. PRODECON as a Neutral and Independent Mediator between Tax Administration and Taxpayers

c) Technical Features, Legal Effects and Advantages of the Conclusive Agreement Procedure

d) Principal Achievements and a Selection of Relevant Cases

V. Challenges for the Taxpayers’ Rights. Building Trust (PDF)

a) Transparency vs. Tax Confidentiality

b) Transparent Experience in APA’s Rules

c) Mexican Digital Experience to Improve Taxpayers’ Compliance

d) Transparency in the age of BEPS. PRODECON as a Unique and Modern Public Intermediary in the Domestic Design of the Rules to Comply with the New Informative Files Recommended by OECD (Master File, Local File and Country by Country Report)

e) The New Mexican Tax Substance Trial

VI. Appendix (PDF)

I. Taxpayers Advocacy Agency´s (Procuraduría de la Defensa del Contribuyente/PRODECON) Organic Law

II. Federal Mexican Taxpayer Rights Law