Tax attorneys Mario Barrera and Miguel Rosas wrote an article for Industria Legal magazine about the new requirements applicable to legal representatives of foreign residents who generate income in Mexico. These changes complicate access to the tax benefits that legal representatives receive and place taxpayers in a state of legal insecurity because these regulations give room for various interpretations. For the same reason, both lawyers say that this complicates the operations that foreign residents may have in the country, which may be a reason to move away from investments in Mexico.