🌎 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 nearly 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 free articles of IBFD journals published between 2024 and 2025. 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 (©️):
✅ “Proposed EU TP Directive and the Amazon Case – A New Lens on State Aid Investigations”, by Anuschka Bakker MBA, Anca Aron and Dušan Arsenović. Published in European Taxation (2024): https://bit.ly/466FPbQ
©️ “Acórdão Starbucks (Processos Apensos T-760/15 e T-636/16): da Aplicação do Princípio da Plena Concorrência como Critério para Verificação da Existência de Vantagem Econômica no Regime de Auxílios de Estado da União Europeia”, by Patricia Correa. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2021): https://bit.ly/4lE1igR
✅ “Japan Introduced Full VAT Liability Regime to Digital Platforms”, by Takato Masuda. Published in International VAT Monitor (2023): https://bit.ly/3Jw0ygA
©️ “El derecho tributario y la economía digital”, by Gerardo Enrique Vega. Published in Revista de Tributación de la Asociación Argentina de Estudios Fiscales (2025): https://bit.ly/3HQfNAj
✅ “An Analysis of Controlled Foreign Company Rules, the OECD’s Pillar Two and Developing Countries”, by Cihat Öner. Published in Bulletin for International Taxation (2024): https://bit.ly/41qq8d3
©️ “Aplicación del régimen ECE en Colombia para las personas jurídicas”, byYulier Andrea Rodríguez S.. and David Andrés Camargo Mayorga. Published in Revista de Derecho Fiscal byUniversidad Externado de Colombia (2024): https://bit.ly/3JDBhB3
✅ “Earth to OECD: You Must Be Joking – The Subject to Tax Rule of Pillar Two”, by Brian J. Arnold. Published in Bulletin for International Taxation (2024): https://bit.ly/4fQjmTM
©️ “El Pilar Dos: objetividad, pragmatismo y revolución”, byCiro Mezaa. Published in Revista ICDT byICDT Instituto Colombiano de Derecho Tributarioo (2021): https://bit.ly/4oTSmqC
✅ “The Role of Digital Platforms in Collecting VAT in Selected Countries in the Middle East”, byMohamed AlAradi andBastiaan Moossdorff (2024): https://bit.ly/4lQuoKf
©️ “Responsabilidade Tributária das Plataformas Digitais”, byMichell Przepiorkaa andAlexandre Evaristo Pinto. Published in Revista de Direito Internacional Econômico e Tributário byUniversidade Católica de Brasília (2021): https://bit.ly/4nl2hEf