Tax attorneys Mario Barrera and Catalina Mandujano published an article in Revista Industria Legal about the new concept called controlling beneficiary that came into effect after Mexico's 2022 tax legislation reform. This concept was implemented after various commitments made by the country in the Global Forum on Transparency and Exchange of Information for Tax Purposes, organized by the Organization for Economic Cooperation and Development (OECD). Mr. Barrera and Ms. Mandujano explain that this concept already existed in the country's legislation, but it was regulated only in terms of money laundering prevention. On the other hand, this new implementation regulates the various tax provisions that require legal entities or joint ventures to validate and keep the information of natural persons who receive a benefit during their participation.