Terms and Conditions

LATPF Fórum e Curadoria Digital Ltda. (“LATPF Ltda.”), a limited liability company (“sociedade limitada”) registered under CNPJ/MF No. 58.400.320/0001-19, headquartered at Avenida Oliveira Paiva, No. 1600, Loja 11, Cidade dos Funcionários, ZIP Code 60.822-130, Fortaleza, CE, Brazil, hereby informs through these Terms and Conditions the relevant provisions regarding its digital platform (“Platform”) for the use of its Free Users, Individual Members, and Institutional Members (also referred to as “Users and Members”). The services provided by LATPF Ltda. (“Services”) to its Users and Members are described in these Terms and Conditions of Use (in their latest version).

1. Definitions

The terms and expressions used in this document have the definitions listed below, except in cases where the specific clause governing them specifies otherwise in the text:

LATPF Ltda. is the limited liability company LATPF Forum and Digital Curation Ltd., registered under CNPJ/MF No. 58.400.320/0001-19, headquartered at Av. Oliveira Paiva, No. 1600, Loja 11, Cidade dos Funcionários, ZIP Code 60.822-130, Fortaleza, CE, Brazil.
LATPF refers to the LATPF Platform and to the LATPF Community for Individual and Institutional Members. As either the Platform or the Community, LATPF is owned and managed by LATPF Ltda.
Platform is the website http://www.latpf.org, titled “Latin American Tax Policy Forum” (with its translations into Spanish as “Foro Latinoamericano de Política Tributaria” and into Portuguese as “Fórum Latino-Americano de Política Tributária,” with the English version always prevailing).
Community is the name given to the online group(s) set up and managed by LATPF Ltda. with the purpose of sharing LATPF content and establishing a network among Individual and Institutional Members.
Services are the provision of technical content on tax policy in or relevant to the Latin American region through (i) Posts, (ii) Reports, and (iii) Curated Section. It also encompasses (iv) the management and moderation of the LATPF Community.
Posts are technical content posts about tax policy in Latin America or relevant to Latin America made available on the Platform and on LATPF Ltda.’s social media for Free Users (as well as via social media or through Community communication for Individual Members and Institutional Members). Posts include both the technical content itself and announcements about events and partnerships relevant to the scientific and debate purposes on tax policy that LATPF Ltda. promotes.
Reports are technical content reports on tax policy in Latin America or relevant to Latin America made available on the Platform and shared on LATPF Ltda.’s social media and Community communication in advance for Individual Members and Institutional Members through their Membership Access.
Curated Section is the tool available through Membership Access that, via Curator’s Notes and/or its search and listing system, recommends articles from tax journals (Law, Accounting, or Economics) in Latin America selected by LATPF Ltda. for its Individual and Institutional Members. It includes data such as the author(s)’ name(s), article title, journal title, the publishing institution’s name, the country where the institution is located (or countries/regions covered by the institution, if multiple), and the publication year, as well as the publication link on the journal’s official website. LATPF Ltda. does not provide access to the articles themselves (their .DOC, .DOCX, or .PDF files, or the HTML page with their full content) on the Platform.
Curator’s Notes are texts with research and study instructions that compile and recommend references to articles by Latin American authors on relevant tax policy topics for the region.
Membership Access is the access to LATPF Ltda.’s Platform content pages and Community available only to Individual Members and Institutional Members via their login and password.
Free User is an individual or legal entity who has access to LATPF Ltda.’s Platform without paying any Membership fee, meaning they only have access to LATPF Ltda.’s Posts and (free) events.
Membership is the acceptance to (i) receive LATPF Ltda.’s content provision services – except for the free access to Posts – and to (ii) receive an invitation to join our Community, all after payment of the price established on the Platform. References to “Membership agreement” in this document indicate the decision to become a Member of our virtual Platform and Community for the stipulated price available on the Platform.
Individual Member is an individual who, having entered into a Membership agreement with LATPF Ltda., is entitled to access LATPF Reports and the Curated Section via their login and password on the Platform (for the period defined in the Membership agreement until its cancellation). Individual Members are also invited to join our LATPF Community.
Institutional Member is a legal entity that, having entered into a Membership agreement with LATPF Ltda., is able to offer a predetermined number of LATPF Platform access credentials to its students, professors, partners, and/or other employees. The number and simultaneity of access credentials used shall rely on a prior agreement with LATPF Ltda. via e-mail. Access rights for the Institutional Member are the same as those permitted under the agreement for Individual Members.
Partner is an Institutional Member that complies with the requirements defined in Section 5.5 of these Terms and Conditions.
Sponsor is a legal entity that hires LATPF Ltda. to display its brand, products, and/or services on the LATPF Platform through advertisements or sponsored Posts. LATPF Ltda. commits to clearly identify its Sponsors. The presence of advertisements and Sponsors’ brands does not represent any recommendation, endorsement, or liability of LATPF Ltda. for the sponsored products/services.
Terms and Conditions are the provisions contained in this document (in its latest version), governing access to and use of the Platform and its content, services, and features, as well as the LATPF Community.
Privacy Policy is the document consolidating provisions regarding the use, processing, and sharing of data of Free Users, Individual Members, and Institutional Members by LATPF Ltda.
Newsletter is the electronic correspondence (via e-mail) sent to Individual and Institutional Members, only upon their authorization/acquiescence during or after the start of their Membership period, to share with them links to new Reports, Curated Section updates, as well as the most accessed Posts on our Platform and our social media.

2. Acceptance of the Terms and Conditions of Use

By accessing or using the content available on LATPF Ltda.’s Platform and its Services, whether free or membership-based, you agree to these Terms and Conditions. If you do not agree with any provision herein, please refrain from using the Platform or LATPF Ltda.’s Services. LATPF Ltda. reserves the right to adjust/modify the presentation, configuration, and availability of the Platform and its Services at any time. The same applies to these Terms and Conditions, defined as key requirements for the usage of LATPF Ltda.’s Platform and Services.

3. Services and Content for Free Users

Free Users of LATPF Ltda.’s Platform will have access to Posts made available to the public, whether published on the Platform or republished on LATPF Ltda.’s social media.

All free content produced by LATPF Ltda. (excluding private or copyrighted content referenced in its Posts) may be reproduced by Free Users or Individual or Institutional Members for personal use, provided LATPF Ltda. is cited as the source of the copied/adapted content.

4. Registration, Services, and Content for Individual Members

Individual Members of LATPF Ltda.’s Platform will have access to Posts, Reports, and the Curated Section. Reports and the Curated Section are available to Individual Members via their login and password (Membership Access).

Individual Member registration requires creating an account on the LATPF Platform. When creating the account, the Individual Member must provide truthful and complete information as required by the Membership form. Upon completing the account creation and formalizing the Membership agreement, the Individual Member will receive login credentials for Member Access. Sharing login credentials with third parties is prohibited.

Each Individual Member is responsible for maintaining the confidentiality of their login credentials and for activities conducted through their account. LATPF reserves the right to suspend or terminate accounts of Individual Members who violate these Terms and Conditions.

Individual Membership Plans. Individual Membership Plans are those listed on LATPF Ltda.’s Platform, with monthly or annual billing.
Formalization of Membership, Billing, and Cancellation. The Individual Membership is formalized by completing the account creation form on LATPF Ltda.’s Platform and paying the Membership fee, charged monthly or annually per the chosen Plan. The Membership is automatically renewed until it is canceled by the Individual Member. Unless canceled before the billing date, you authorize LATPF Ltda. to charge the next billing cycle’s Membership fee using your payment method.
Conditions for Membership Access to LATPF Ltda.’s Platform. To access LATPF Ltda.’s Platform Services as an Individual Member, you must have Internet access via a compatible device and provide valid, updated payment method(s). Membership Access is granted solely via the use of a login and a password.
Copyrights on Report Content. Each Report is technical content provided in advance to Individual Members (early access). Copying, reproducing, or sharing Reports is prohibited unless LATPF Ltda. (i) expressly permits it or (ii) republishes the Report as a Post after at least 3 months, at which point it may be shared by Users and Members with proper attribution. The decision to republish Reports as Posts is entirely at LATPF Ltda.’s discretion.
Individual Membership of LATPF Platform and Community. Upon confirmation of Membership, Individual Members become LATPF Members, which means members of the forum organized and managed by LATPF Ltda. via its Platform and Community. LATPF Members have no affiliation with LATPF Ltda. as a legal entity nor are authorized to act on its behalf or present themselves to the public as representatives of LATPF Ltda. in any capacity.

5. Registration, Services, and Content for Institutional Members

All provisions in Section 4 apply to Institutional Members, with the following distinctions:

Membership Plans. Membership Plans represent the granting of individual access credentials (similar to Individual Memberships) to individuals designated by the Institutional Member.
Formalization of Membership Plans. To formalize the Membership agreement, Institutional Members must contact LATPF Ltda.’s team via support@latpf.org. This ensures that the Membership package will include the number and simultaneity of requested access credentials.
Modification of Number/Simultaneity of Access Credentials. By emailing support@latpf.org, Institutional Members may modify the number/simultaneity of Member Accesses, with changes effective for the next billing cycle.
Individual Membership within Institutional Membership Plans. Individuals that receive access credentials associated with an Institutional Membership plan are LATPF Members to the extent they are authorized to access the LATPF Platform and/or Community by the Institutional Member. If an Individual that had access credentials in an Institutional Membership plan is no longer granted access to LATPF by the Institutional Member (e.g., by termination of employment, conclusion of graduate studies), from that point forward the Individual shall no longer be treated as – and no longer enjoy the benefits of – LATPF Member.
Institutional Members as Partners. Institutional Members that sign up for certain numbers of access credentials for their students, professors, partners and/or employees, can have their logo and website link shown in the LATPF Platform.
- For academic institutions (schools, universities, research centers), Institutional Members that sign up for 05 (five) or more access credentials can appear on our Platform as “Our Partners”.
- For other private or public sector legal entities, Institutional Members that sign up for 03 (three) or more access credentials can appear on our Platform as “Our Partners”.

6. Content Available in the Curated Section

The content available in the Curated Section search tool – accessible to both Individual and Institutional Members – is a listing of articles from tax journals (or journals containing tax-related issues or articles) in Latin America selected by LATPF Ltda. All listed journals are publicly accessible. Journal and article data (titles, authors, abstracts) are public. LATPF Ltda. does not provide access to full articles (in any format) on its Platform; all references direct Members to the journals’ official websites.

Inclusion of Articles/Journals in the Curated Section. LATPF Ltda. may add new articles/journals to the Curated Section after evaluation, selecting only publicly accessible journals published by Latin American institutions. All selected articles must have publication dates from 2020 onward.
Removal of Articles/Journals from the Curated Section. Upon request by the publishing institution of a journal or the author(s) of a recommended article, LATPF Ltda. may remove articles from the Curated Section of its Platform. Requests must be e-mailed to support@latpf.org.
Frequency of Curated Section Updates. LATPF Ltda.’s team strives to update the Curated Section with the latest volumes and issues/numbers of selected LatAm journals but does not guarantee a fixed timeline for adding new articles.
Inclusion and Updates of Curator’s Notes. LATPF Ltda. reserves the right to add or update Curator’s Notes at any time. These Notes cite references to articles with public links, though other articles may also appear via the search tool.

7. Frequency and Content of LATPF Ltda.'s Posts and Reports

Posts are shared on LATPF Ltda.’s Platform and social media according to a flexible schedule. There is no fixed frequency for Posts. The assessment of whether a theme of tax policy should be featured on a Post, as well as of the content of our Posts in relation to events and other themes related to those of tax policy for LatAm, is under the sole discretion of the LATPF Ltda. Team.

Reports are published monthly, preferably during the first week of each month. The technical content of each Report is determined exclusively by LATPF Ltda.’s team.

Users and Members may suggest topics for Posts or Reports via an e-mail to latpf@latpf.org.

8. Security of Members’ Access Credentials

Members are responsible for ensuring the security/privacy of their own login and password credentials (Access Credentials). Unauthorized account use must be reported immediately to support@latpf.org. Sharing Access Credentials violates these Terms and may result in suspension of your Membership Access.

9. Use of Cookies

LATPF Ltda.’s Platform uses cookies to enhance navigation. Users and Members may disable cookies via their browser, though this may affect functionality.

10. Sponsorships

LATPF Ltda. may sign contracts with Sponsors to display brands or sponsored Posts on the Platform. Sponsors are clearly identified in our Platform and LATPF Ltda. does not endorse and is not responsible for the delivery and/or execution of their products/services. LATPF Members are not associated with the Sponsors of LATPF Ltda., regardless of their appearance on our Platform.

11. Personal Data Protection

Data collection, storage, and processing comply with Brazil’s General Data Protection Law (Law No. 13.709/2018). For details, see the Privacy Policy ([LINK]) or contact us via e-mail at support@latpf.org.

12. Intellectual Property and Copyrights

All content on LATPF Ltda.’s Platform (texts, images, videos, etc.) is LATPF Ltda.’s property (except third-party articles referenced in the Curated Section). Reports may not be copied unless permitted under Clause 4.4. Posts are licensed under CC BY-NC-ND 4.0. Users may share Posts of LATPF Ltda. as long as they comply with the following:

You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
You may not use the material for commercial purposes.

If you remix, transform, or build upon the material, you may not distribute the modified material.

13. Use of Content for AI Training

The content available on the LATPF Platform is protected by copyright and other applicable intellectual property laws. This content does not include the text of the Curated Articles in the Curated Section, the copyright of which belongs to the institutions that publish them and/or their authors.

The use of LATPF Ltda.’s content for training artificial intelligence models, machine learning algorithms or any other similar technology, regardless of whether its use is for commercial or non-commercial purposes, is expressly prohibited without the prior, express and written authorization of LATPF Ltda. Any unauthorized use of the Platform’s content for these purposes will be considered a violation of LATPF Ltda.’s rights and may result in appropriate legal measures to protect its rights and interests.

14. Liabilities

LATPF Ltda. is not responsible for any damages suffered by Users and/or Members and/or third parties that, in any way, have their origin or dependence related to the Platform and/or to the Community. LATPF Ltda. does not sell the products and does not provide the services offered by its Sponsors, nor does it sell them or intervene in their delivery/execution, even if the purchase process eventually begins on the Platform.

Users and Members acknowledge and accept that, when carrying out negotiations with Sponsors, they do so at their own risk, and that therefore they exempt LATPF Ltda. from any liability.

15. Refund Policy

In compliance with civil and consumer legislation, LATPF Ltda. is required to refund the price paid for the Membership to the Individual Member and/or the Institutional Member in case of withdrawal and within a period of up to 07 (seven) days. The period begins on the day following the date on which the Member informs the LATPF Ltda. of their withdrawal.

If the Individual and/or Institutional Member wishes to make any suggestions or complaints about our refund policy, we ask that you please contact us via e-mail at support@latpf.org.

16. Governing Law

These Terms and Conditions are governed by and interpreted in accordance with the laws in force in the Federative Republic of Brazil. All disputes, actions and other matters relating to it will be determined in accordance with this legislation. The forum of the city of Fortaleza, state of Ceará, Brazil, is elected as the sole competent forum to resolve any doubts pertaining to these Terms, to the exclusion of any other forum, however privileged it may be or may become.

17. Electronic Communications

When using the Platform and/or the Community as an Individual or Institutional Member, you agree to receive electronic communications related to your account and the Services offered. We will send information related to your account (e.g., payment authorizations, charges, password or payment method changes, confirmation messages or notifications) only in electronic format, such as, for example, via email to the address provided during registration.

18. Updates to Terms and Conditions

LATPF Ltda. reserves the right to adjust, modify or update these Terms and Conditions at any time. Such changes will be communicated to Individual and Institutional Members and will come into effect immediately upon publication on our Platform.