On 29 September 2017, Mexico published decrees for the establishment of three special economic zones (SEZ) in Puerto Chiapas, Coatzacoalcos, and Lázaro Cárdenas-La Unión. Each decree includes the area of the zones, the tax benefits and incentives, and the customs regimes applicable in the zones. One of the main benefits for approved operators and investors in the SEZs is a 100% income tax rate reduction for the first ten years followed by a 50% reduction for five years. Other benefits incl…