www.bakermckenzie.com/en/insight/publications/2017/02/new-tax-litigation-procedure-admin-appeal/
See also:
www.expertguides.com/articles/economic-substance-and-arms-length-mexico/arxugrby
latinlawyer.com/guide/the-guide-corporate-crisis-management/third-edition/article/cross-border-transfer-pricing-investigations-and-proceedings