Special clauses were also inserted to cater to a particular western European anxiety: the prospect that the EU's rules on free movement of people and labour will lead to a flood of poor Muslim immigrants heading west.

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Companies considering a nearshoring engagement in Mexico, or any area with political volatility or violence, should invest time upfront with their provider to validate business continuity and disaster recovery plans and develop special termination clauses and detailed transition plans.

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It is choked with exemptions, preferences, credits, subsidies, special-interest favors, phase-ins, phase-outs and grandfather clauses.

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