As stated in section 4.02. of the Mexican chapter of the IBFD looseleaf, Taxation in Latin America, the 2005 tax reform altered the definition of non-residents' business profits to exclude from such definition all types of income governed by Title V of the Income Tax Law (impuesto sobre la renta, previously set out in the law of 30 December 1980, LIR) regarding non-residents' Mexican source income…