In Mexico, a subcontracting regime (understood as the regime through which an employer as contractor executes works provides services with its workers who are dependent upon it, to a beneficiary, individual or entity, which establishes the work of the contractor and supervises it in the performance of the services of execution of the works contracted) has been generally associated with outsourcing and with all forms of subcontracting or provision of services and works between companies of the same business group.