Mexico's Taso Cero, or Zero Tax policy, gives rebates for VAT expenditures for meetings (not incentives) held in Mexico. Meetings must be coordinated by a Mexican organizer at a venue or hotel certified by the Mexican government and must be paid with a credit agency headquartered outside of Mexico. Also, attendees must state in their immigration documents upon entering the country that they are in Mexico to attend a congress, convention, or trade show.

For more than half a century, divers have climbed the cliffs at La Quebrada, one of the best-known attractions in Acapulco. Divers time their dives in order to strike the water at the moment when the surf is deep enough. Crowds gather several times throughout the day to watch the dives from vantage points on the cliffs as well as from boats.

Cozumel's development as an international destination began when diver and documentary film producer Jacques Cousteau introduced the world to this island's clear waters. He produced a film, “Cave of the Sleeping Sharks,” about a location where sharks, which usually must continue swimming to force oxygen-bearing water past their gills, come to rest. Today Cozumel remains a top diving destination due to the Palancar Reef that extends southward to Belize.