Abstract
This article analyses the cancellation of the 2016 Special Economic Zones (SEZs), a project that sought to increase the economic competitivity of selected territories by attracting foreign direct investments (FDIs) through tax benefits and logistical platform commitments; being abrogated in 2019 and relocated to the 10 SEZs supporting the Trans-Isthmic Railroad in 2021 (TIR-SEZs). The paper discusses that, under the façade of anti-corruption, the current President of Mexico (2018-2024) is continuing neoliberal practices; the same ones he has called to accountability for being prone to corruption. This piece uses the theoretical bases purported by Brabazon’s Neoliberal Legal, the Law & Economics and Law & Development scholarships to assess the presence of neoliberal concepts in both the previous SEZs and the TIR-SEZs’ legal framework.
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