1.- The Revista Mexicana de Derecho Financiero y Tributario (RMDFT)/Mexican Review of Public Finance and Tax Law receives original and unpublished contributions on Tax Law, International Taxation, Budget Law, Customs Law, as well as Procedural Law and other law disciplines related to Public Finance.  Exceptionally, non-law related articles will be published -related to Sociology, Economics, Political Sciences, Administration and other disciplines-, as long as they are related to Public Finance, are scientifically rigorous and are comprehensible to law school-trained readers.  The manuscripts contents can be theoretical or empirical research, and relate to national or international experience.  The manuscripts may be submitted in Spanish, English, French and Portuguese (the main languages in America).

2.-  The manuscripts will be subject to double-blind review by two independent and anonymous specialists, whom will specifically evaluate the relevance, originality and methodological quality (coherence of the arguments, conceptual precision, clarity and scientific rigor).  In case of conflicting opinions regarding the acceptance or not of the manuscript, a third review will be sought.

3.-  Manuscripts must fulfill the following formal requirements:

a) Documents will be sent in .doc format (MS Word 2003 or newer version) to revistamdft@ugto.mx with copy to (Cc.) cesar.dominguezcrespo@gmail.com.

b) The e-mail must include the following information about the author or each of the authors:  Complete name, his/her affiliation, street address, phone number and email for further communication.  The author shall state that the contribution is original and is not subject to evaluation by other publications.  If there are several authors, the email must also include a signed acceptance of the statement by all authors.   Sending the manuscript with the above mentioned information constitutes  consent of publish and transfer of copyright.

c) The text use double spacing, Times New Roman 12, letter-sized paper, normal margins and should not exceed 40 pages (including tables, footnotes, bibliographical references, etc.).  No indentation is needed at the beginning of paragraphs.  Title and subtitles should be marked in bold.

The numbering of headings should be as follows:

Level 1: I, II, III, etc.
Level 2: A, B, C, etc.
Level 3: 1, 2, 3, etc.
Level 4: a, b, c, etc.
Level 5: i, ii, iii, etc.

d) Graphs, tables and figures must be sent in separate files, in their original format.  Times New Roman size 10 should be used for words in tables, without colors or bold letters.

e) Title, headings and subheadings should be concise and descriptive.   A brief biographical note of the author(s) should be provided in the first footnote of the manuscript, including the current affiliation as well as professional data, education, experience etc.

f) The Article should contain an abstract, a short summary no longer than 10 lines, and also five keywords.  Manuscripts sent in a language different from English should also include the abstract and keywords in English.  Unless provided by the author(s), the editors may translate the abstract and keywords into Spanish and include them in the publication.

g) Citations should not appear in the text but in the footnotes.  The accuracy of the quotations and references is the responsibility of the author.  Citations and references should be presented as follows:

•    Books: HERRRERA MOLINA, Pedro Manuel, Capacidad económica y sistema fiscal.  Análisis del ordenamiento español a la luz del derecho alemán, Marcial Pons, Madrid, 1998. p. 97
•    Chapters: SIMÓN ACOSTA, Eugenio, “Naturaleza, objeto y ámbito de aplicación.  Hecho imponible”, en CORDÓN EZQUERRO, Teodoro (Director), Manual del impuesto sobre la renta de las personas físicas, Instituto de Estudios Fiscales, Madrid, 2005. p. 300
•    Articles: ENGLISH, Joachim, “EU State Aid Rules Applied to Indirect Tax Measures, EC Tax Review, Vol.22, Issue 1., 2013. P. 32
•    Press clippings: REVILLA, Eduardo, “El ISR de las empresas y de sus trabajadores, El Economista, 30 de mayo, 2013.
•    Internet: ECJ Leading Cases on Fundamental Freedoms and Rights.  STJUE 26.02.2013 (C-617/10): Carta de los Derechos Fundamentales de la Unión Europea – Ámbito de aplicación/Charter of Fundamental Rights of the European Union – Field of application, May 31th, 2013, en: http://ecjleadingcases.wordpress.com/2013/05/31/stjue-26-02-2013-c%E2%80%9161710-carta-de-los-derechos-fundamentales-de-la-union-europea-ambito-de-aplicacion-charter-of-fundamental-rights-of-the-european-union-field-of-app/ (Consulted on May 30th, 2013).

I) Incomplete submissions will be notified for correction. The reception date of the article will be once formal requirements have been met, from which moment the article will be sent for reviewing.

4.-  Once two positive reviews have been received, the author will be informed and notified concerning any changes required, together with a deadline date for reception of the final version of the article.

5.-  The author will receive three free copies of the issue of the magazine in which the article is published, plus a PDF file of his/her article.  As this is a non-profit academic publication no fees are granted for authors.

6.-  Privacy Notice.  The editor, boards, committees and reviewers of the journal will use the information provided solely for the purposes of the publication.  Neither the Editor nor any other person involved has permission to transfer any information received to third parties.

Atentamente,

Dr. César Augusto Domínguez Crespo
Head Editor

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