PACs and PACFDs. Their legal and fiscal evolution in Mexico

One of the most volatile topics in the last decade, is undoubtedly the internet of things and all its direct or indirect implications, can be studied from the social, environmental, sociological, anthropological, epidemiological, economic, regulatory and legal perspective, the latter, with an effective adherence in the continuous and disruptive change in the need to understand the phenomenon of information technologies in the XXI century. One of the fundamental aspects of law is to understand the phenomenon before translating it into a legal standard, therefore it must be understood from the perspective of the experience of the branches or sciences described above for a better understanding of the conflict and to give an effective improvement in the use of the legal standard to the specific case.