Taxation Attorney Eugenio Grageda published an article in Tax Notes International examining Mexico's new general antiavoidance rule (GAAR) and analyzing whether it will prove effective in strengthening the country's tax system. His article outlines the different components of Mexico's GAAR as well as how it compares to that of other countries. In analyzing its potential impact, he concludes that, if properly designed, the GAAR can maintain the integrity of the tax system; however, its limited scope and susceptibility to manipulation by tax authorities could undermine its effectiveness.