🌎 Part of the mission of the Latin American Tax Policy Forum (LATPF) is to facilitate dialogue on tax policy issues that are relevant to LatAm practitioners. We do that by publishing monthly reports about LatAm tax policy, curating recommendations of more than 2,500 articles from 80+ journals for the members of our Community (❤️ support our project here: https://bit.ly/43McHp6), and sharing posts on social media pairing articles from reputable sources with other articles from LatAm authors about related topics.
🔄 In this installment of our Series “Diálogos”, we highlight the tax-related contributions of 5 issues of Pérez-Llorca‘s Revista Jurídica, all of which were published between April 2021 and May 2025. Beneath each entry we have added one recommendation of an article written by a LatAm author on a related topic and featured in our Curated Section (©️):
✅ “Aportaciones de acciones a sociedades holding y régimen especial”, by José Ramón Vizcaino (2025): https://bit.ly/43zoCW9
©️ “A impossibilidade de interpretação teleológica limitar a imunidade incondicionada prevista no Artigo 156, § 2º, I, da Constituição Federal”, by João Carlos de Lima Júnior. Published in Revista Tributária e de Finanças Públicas by ABDT (2024): https://bit.ly/3Fxh662
✅ “El paquete ViDA: los retos del Impuesto sobre el Valor Añadido desde un punto de vista comunitario”, by Marta Nuñez Sanchez and Jaime Castaño Hernández (2024): https://bit.ly/4kCn7NP
©️ “Classification of Electronic Invoices Using Natural Language Processing”, by Jaime Nino Pena and Emilio Berdugo Camacho. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2021): https://bit.ly/4jm79q2
✅ “Presente y futuro del procedimiento de revocación en materia tributaria”, by Diego Marín-Barnuevo (2023): https://bit.ly/4mwWzPJ
©️ “Do vício no lançamento e de sua desajustada aplicação jurisprudencial”, by Gabriel Bittencourt. Published in Revista Tributária e de Finanças Públicas by ABDT (2024): https://bit.ly/4mApHpy
✅ “Nueva interpretación española de la cláusula anti-abuso de la directiva matriz filial”, by Jose Azqueta Nerecan and Nacho Pascual, TEP (2021): https://bit.ly/3SjWLnF
©️ “Cláusula de abuso tributario en los tributos territoriales: una construcción desde la jurisprudencia”, by Magda Cristina Montaña Murillo. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2022): https://bit.ly/3H5KnFp
✅ “La aplicación de los principios generales del Derecho frente al iuspositivismo: siete sentencias del Tribunal Supremo en materia tributaria”, by Clara Jiménez Jiménez (2021): https://bit.ly/43LKAXe
©️ “Liberdade e Legalidade no Contexto da Moderna Tributação Brasileira: Práticas de Regulação Transversal (Estado e Contribuinte) como Ponto de Inflexão do Sistema Tributário”, by Ricson Moreira. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2022): https://bit.ly/3Fu72L5
