🌎 Universidad Externado de Colombia has recently published a new issue of its prestigious Revista de Derecho Fiscal. This issue features eight articles written about topics ranging from tax arbitration to cryptoassets and money laundering.
❤️ Consider supporting our mission and joining the LATPF Community as a member (https://latpf.org/membership/). Here is the list of this issue’s articles + other recommended articles written by LatAm authors about related topics and available in the Curated Section (©️) of the Latin American Tax Policy Forum (LATPF) Platform (https://latpf.org/curation/):
✅ “Analysis of the distribution of fiscal competencies among the various Swiss collectivities”, by Alexandre Pommaz: https://bit.ly/3Hr3sC7
©️ “Desafios do Federalismo Cooperativo no Âmbito do Estado de Minas Gerais: Perdas com a Lei Kandir, Responsabilidade Fiscal e o Papel da Ação Popular na Tutela dos Direitos Coletivos”, by ELOY PEREIRA LEMOS JUNIOR, Fabricio Veiga Costa and José Henrique – Prof Righi Rodrigues. Published in Revista de Direito Tributário e Financeiro by Conpedi – Conselho Nacional De Pesquisa E Pos-Graducao Em Direito (2024): https://bit.ly/3FJwOv9
✅ “Differentiated tax rules for gender equality: Constitutional foundation of the state’s duty under Turkish law”, by Dilara İnal: https://bit.ly/4kRqtwr
©️ “Equidad de Género Tributaria: Abordando la Brecha del Impuesto a la Renta Sobre las Remuneraciones y Honorarios a Través de una Modificación a la Ley de Donaciones”, by Claudio Pardo Molina. Published in Revista de Estudios Tributarios by Universidade do Chile (2024): https://bit.ly/43QjUDu
✅ “Desafíos de la tributación territorial de las empresas de economía digital: una mirada a las Fintech”, by Julian Zambrano Sanchez: https://bit.ly/43Q7njo
©️ “Economía digital y fiscalidad. Retos y desafíos”, by Carla Mares (PhD). Published in Tributos y Aduanas by SUNAT (2022): https://bit.ly/45dJepp
✅ “El impuesto de industria y comercio en la comercialización de alimentos y bebidas a bordo de los vuelos nacionales: consideraciones para su aplicación”, by Octavio Cesar Perez Madrid: https://bit.ly/45ckWw7
©️ “Litigios tributarios en materia del impuesto de industria y comercio, avisos y tableros”, by Álvaro Andrés Díaz and Javier Orozco Ustáriz. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2024): https://bit.ly/4n57wsi
✅ “Arbitraje tributario en Colombia: una visión desde el derecho portugués”, by Miguel J. Q. O’Meara, Carlos M. S. Serrano, Laura Alejandra Ríos Carrillo and Karen Daniela Diaz Ortiz: https://bit.ly/444C9q3
©️ “Arbitragem e a justiça em conflitos de ordem tributária”, by Alexandre da S. de Oliveira and Liciane Barroso Guerra. Published in Revista Tributária e de Finanças Públicas by ABDT (2020): https://bit.ly/45QF3Qu
✅ “La factura electrónica de venta registrada en el RADIAN como título valor y su alcance internacional”, by Juan Carlos Riveros Concha: https://bit.ly/4n57UXM
©️ “Evolución de la Fiscalización del IVA y las Oportunidades que da la Factura Electrónica”, by Ivan Beltrand Cruz, Gonzalo Vitta and Daniel Z. Correa. Published in Revista de Estudios Tributarios by Universidade do Chile (2020): https://bit.ly/3SF2yEE
✅ “Criptoactivos y delincuencia organizada: impacto económico y perspectivas del marco de legalidad penal en Colombia. Su participación en el lavado de activos”, by Arley Alexander Ramirez Perez: https://bit.ly/3HxBiW9
©️ “Legislación Comparada sobre Criptoactivos”, by Pablo Porporatto. Published in Revista Análisis Tributario by Estado Plurinacional de Bolivia (2024): https://bit.ly/4kNTYzg
✅ “Bono social para financiar el catastro multipropósito”, by Tomas-Daniel Rodriguez-Correa: https://bit.ly/43wbBxR
©️ “Em busca de equidade: a tributação sobre renda de títulos públicos e o Princípio da Progressividade”, by Beatriz M. Niyama and Rafaela L. Monteiro. Published in Revista Tributária e de Finanças Públicas by ABDT (2021): https://bit.ly/3ZHZYBN
