🌎 The University of Chile (Universidade do Chile) has recently published a new issue of its prestigious Revista de Estudios Tributarios. This issue features 6 articles about themes ranging from the taxation of cryptocurrency to the exchange of information for tax purposes. The director of this publication is Gonzalo Polanco Zamora. Its editorial team is led by Isaías Mora and includes Constanza Gutiérrez Bustamante, Pablo Gutierrez Cubillos, Rodrigo Ormeño-Pérez and Victor Villalon.
❤️ Want to become a member of LATPF? You can find more information abour membership plans on our website (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/):
✅ “Criptoactivos y fiscalidad: evaluación del marco tributario chileno frente a nuevos modelos de negocio”, by Mathias Catalán: https://bit.ly/3HqP3X8
©️ “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. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2025): https://bit.ly/4mJsETS
✅ “Riesgos tributarios de los criptoactivos: desde un punto de vista de las administraciones tributarias”, by Camila Rebeca Munizaga Prunés: https://bit.ly/4mBE1hb
©️ “Legislación Comparada sobre Criptoactivos”, by Pablo Porporatto. Published in Revista Análisis Tributario by Vicepresidencia del Estado Plurinacional de Bolivia (2023): https://bit.ly/45vO8ww
✅ “Análisis de la implementación del Crypto Asset Reporting Framework (CARF) en Chile”, by Esteban Sáez: https://bit.ly/46TrxMJ
©️ “Crypto-Asset Reporting Framework (CARF): Evidência da Troca Automática de Informações para Fins Fiscais como Costume Tributário Internacional”, by Lillie Lima Vieira. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT – Instituto Brasileiro de Direito Tributário and Universidade de São Paulo (2025): https://bit.ly/4ou1WQK
✅ “Análisis bibliométrico de estudios sobre reformas tributarias entre los años 2012 y 2022”, by Guillermo Cornejo, María Elena Moreno Zea, Patricio Guerrero Molina and Christian Colombo: https://bit.ly/4fzCCVm
©️ “Reformas Tributárias, Estado de Direito e Separação dos Poderes: Algumas Reflexões sobre a Atuação Disfuncional dos Poderes Republicanos em Matéria Tributária”, by Cassiano Menke. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2025): https://bit.ly/45kERZq
✅ “Procedimientos de acceso a la información bancaria con fines tributarios”, by Luis González Silva: https://bit.ly/41IhxT1
©️ “Sistema Internacional Tributario. El control automático de información tributaria a la luz de los nuevos modelos de negocios”, by Mariano Luchessi. Published in Revista Debates Interuniversitarios by Universidad de Buenos Aires (2025): https://bit.ly/3UvGbCA
✅ “Modificaciones a la Ley sobre Impuesto a las Ventas y Servicios”, by Luis González Silva: https://bit.ly/4fIDwz4
©️ “Marketplaces – Possibilidades e Limites à sua Responsabilização no Âmbito da Tributação Indireta”, by Dayana Uhdre. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2023): https://bit.ly/45zW1kF