Mexico published the Third Amending Resolution to the Miscellaneous Tax Resolution for 2020 in the Official Gazette on 18 November 2020. Among other things, the amending resolution includes a new Chapter 2.22, which sets out detailed requirements on the information to be reported on reportable tax planning schemes under the country's new mandatory disclosure requirements. The new requirements apply from 1 January 2021, including for reportable schemes designed, marketed, organized, implemented, or administered in 2020, as well as schemes from earlier years, the effects of which are reflected in 2020. With respect to the disclosure of information on reportable schemes,...