🌎 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 over 3,000 articles from 120+ journals for the members of our Community (❤️ become a member and support our project here: https://latpf.org/membership/), 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 articles of the new issue of IEF. Instituto de Estudios Fiscales‘ Boletín Foro Fiscal Iberoamericano. Below 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 (©️):
✅ “Multilateralismo frente a unilateralismo: El dilema de la Fiscalidad internacional”, by Domingo Carbajo Vasco (p. 7-17): https://bit.ly/3WgirD0
©️ “Multilateralismo Versus Excepcionalismo no Direito Tributário Internacional: Seria o Instrumento Multilateral uma Reconciliação?”, by Hélio Eduardo de Paiva Araújo. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/484RIAF
✅ “Estadísticas tributarias en América Latina y el Caribe 2025”, by Alfredo Collosa (p. 18-23): https://bit.ly/3WgirD0
©️ “Tributação como Instrumento de Regulação Econômica e Indução do Desenvolvimento Humano”, by Fredy Albuquerque. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2023): https://bit.ly/42nMRqx
✅ “La inteligencia artificial en las prácticas de planificación fiscal: ¿Una carrera ‘armamentística’ entre planificadores y fiscalizadores?”, by Pablo Porporatto (p. 24-33): https://bit.ly/3WgirD0
©️ “Beneficios y riesgos del uso de la Inteligencia Artificial en el Servicio de Administración Tributaria de México (SAT). Un análisis desde la perspectiva de investigadores académicos”, by Eugenio Arguelles Toache. Published in PAAKAT: Revista de Tecnología y Sociedad by Universidad de Guadalajara (2025): https://bit.ly/4gQAqJX
✅ “Gobierno de datos como capacidad estratégica de las Administraciones Tributarias”, by María del Rosario Rodríguez Barbieri (p. 34-49): https://bit.ly/3WgirD0
©️ “Logit Model: Characterization and prediction of Non-Filers in Income and/or Value-Added Tax Returns”, by Rodrigo Giménez-Mermot. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2025): https://bit.ly/46Vydse
✅ “La importancia de los cuerpos directivos en las Administraciones tributarias 3.0”, by Francisco Javier Sánchez Gallardo (p. 50-54): https://bit.ly/3WgirD0
©️ “The Influence of Culture on Tax Administration: A Comparative Analysis of the Tax Administrations of the CIAT Based on Hofstede’s Dimensional Model”, by Antonio Henrique Lindemberg Baltazar and Juliano Brito da Justa Neves. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2025): https://bit.ly/4pQAH3u
✅ “Los tres ejes innovadores del IVA en la reforma de los impuestos indirectos en Brasil”, by Alberto Barreix; Melina R. and JOSE BARROSO TOSTES NETO (p. 55-67): https://bit.ly/3WgirD0
©️ “Digitalización de las obligaciones tributarias en Chile”, by Francisco Ossandón Cerda. Published in Revista de Estudios Tributarios by Universidade do Chile (2020): https://bit.ly/4nUGByL
✅ “A tributação da economia digital: Desafios e respostas na Europa e na Espanha”, by Ana de la Herrán Piñar (p. 68-73): https://bit.ly/3WgirD0
©️ “La territorialidad del Impuesto de Industria y Comercio en la economía digital”, by Juan Pablo Urueña Saavedra. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2025): https://bit.ly/42STrWd
✅ “Sistemas contributivos ancestrales. ¿Existen? ¿Aportan?”, by Diana Ricaurte (p. 74-83): https://bit.ly/3WgirD0
©️ “Estudio de la contabilización de los tributos aztecas bajo la óptica de la nueva historia de la contabilidad”, by Paulo Schmidt and José Luiz dos Santos. Published in Cuadernos de Contabilidad by Pontificia Universidad Javeriana (2020): https://bit.ly/4pPGBC3