03 Division · Research

The knowledge incubator of Flores Serna Group. Interdisciplinary legal research for the challenges facing business and society.

Our objective

Applied legal knowledge.

To generate and disseminate legal knowledge through research and analysis of regulatory changes and their impact on business activity, contributing to informed decision-making, risk prevention and compliance with legal obligations.

Legal works

Works by the Center

The book “Fiscalización, comprobación y presunción ante la simulación de operaciones” by Marcelo Flores Serna

Featured work

Fiscalización, comprobación y presunción ante la simulación de operaciones

Dr. Marcelo Flores Serna · Tirant lo Blanch · Colección Derecho Tributario y Fiscal

A study of Article 69-B of Mexico’s Federal Tax Code (CFF), which governs how the tax authority presumes and verifies simulated transactions.

View the book

How the Center works

Two responses, one foundation.

  1. Intelligence and rapid response

    Timely monitoring and analysis of reforms, court rulings and relevant regulatory changes.

  2. Applied research

    Specialized studies to understand legal problems and provide tools to address them.

Built on

  • Editorial production

    Publishing legal works and content that disseminate knowledge and support professional development and business decision-making.

  • Continuing education

    Structured programs that update and broaden senior management’s knowledge, with tools for sounder decisions in their business environment.

  • Strategic partnerships

    Academic, business and institutional alliances that build networks for work and collaboration.

Newsletter

CDI-FS Publications

Periodic analysis and newsletters on tax, foreign trade and regulatory matters.

Cover of newsletter No. 6

No. 6 August 2026

La ineludible reificación de la inteligencia artificial generativa y sus efectos en la propiedad intelectual

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Cover of newsletter No. 5

No. 5 June 2026

La participación de la Criminología en los Programas Criminal Compliance como atenuantes de la Responsabilidad Penal de las Empresas

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Cover of newsletter No. 4

No. 4 December 2025

El Nuevo Modelo de Responsabilidad-Sostenibilidad Ambiental, Social y de Gobernanza (ESG) en las Empresas

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View all newsletters

06 Contact

Let’s connect ideas,
let’s share knowledge.

Explore the publications, academic activities and collaboration opportunities of the Flores Serna Research Center (CDI-FS). Write to us for more information.

Email centrodeinvestigacion@floresserna.com +52 55 4824 5744

Torre Omega, Campos Elíseos 345, Polanco, Mexico City.