🌎 “Diálogos” is a series of posts produced by the Latin American Tax Policy Forum (LATPF) that recommend free articles from recognized publications + articles on similar topics written by LatAm authors. The purpose of this series is to facilitate the exchange of tax policy ideas that can be relevant for Latin America as a region. To support our independent project, subscribe to LATPF here (https://latpf.org/subscription/).
📚 This week’s “Diálogos” recommends articles published in the March 2025 issue of Tax Adviser magazine, the official journal of the Chartered Institute of Taxation (CIOT) and The Association of Taxation Technicians (ATT). Below each article we have added a recommendation of an article in our Curated Section (©️) written by a LatAm author about a similar topic.
✅ “Pay As You Earn: Our most important tax system”, by Bill Dodwell (p. 8): https://bit.ly/4j9TFOz
©️ “Os Impactos da Oneração Tributária em Folha de Salários no Desenvolvimento Econômico Brasileiro”, by Henrique Rossi and André Luis Centofante Alves. Published in Revista de Iniciação Científica e Extensão da Faculdade de Direito de Franca by Faculdade de Direito de Franca (2021): https://bit.ly/41PPPnR
✅ “The scope of inheritance tax: A new residence-based system”, by Valeriy Ilchenko (p. 10-12): https://bit.ly/4j9TFOz
©️ “Gestión Tributaria y Desafíos en el Impuesto a la Herencia y Legados en Ecuador”, by Diego F. C. Valladares and Patty Lopez Fraga. Published in Reincisol by ISTAE (2025): https://bit.ly/428BQZj
✅ “Protecting the crown jewels: Pre-nuptial and post-nuptial agreements”, by Julia Cox TEP and Sarah Jane Boon (p. 13-15): https://bit.ly/4j9TFOz
🔎 “O pacto antenupcial como instrumento de planejamento sucessório face a vedação do pacta corvina”, by jessica lucachinski and Cilmara Correa Lima Fante. Published in Academia De Direito by Universidade do Contestado (2019): https://bit.ly/4iMYfCH
✅ “Reverse charge procedures: Happy birthday!”, by Neil Warren (p. 16-18): https://bit.ly/4j9TFOz
🔎 “Análisis de las retenciones en la fuente del impuesto al valor agregado IVA y su incidencia en los resultados integrales”, by Daniel A. P. Gavilanes, Pablo Parra and Badie C. Segovia. Published in Revista Universidad y Sociedad by Universidad de Cienfuegos – Cuba (2019): https://bit.ly/4ldsww4
✅ “Pillar Two: a practical review – The impact on UK businesses”, by Philip Harle and Laura Hodgson (p. 22-25): https://bit.ly/4j9TFOz
©️ “Aplicabilidade das Regras do Pillar II da OCDE no Brasil: É Possível Aproveitar o Modelo de Implementação Adotado pela Suíça?”, by Carolina Favrin Keri. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT / DEF-USP (2025): https://bit.ly/4j7180V
✅ “Eligibility for R&D tax relief: Subcontracted or subsidised?”, by Michael Crosson and Nigel Holmes FCA CTA (p. 26-29): https://bit.ly/4j9TFOz
©️ “Notes on Research, Development and Innovation (R&D&I) and taxation system in Cuba”, by Orestes J. Díaz Legón and Sheyla Val. Published in Revista Cubana de Derecho by UNIÓN NACIONAL DE JURISTAS DE CUBA (2024): https://bit.ly/41PSUnV
✅ “Pleading the amendment: The power of a single word”, by Keith Gordon (p. 30-32): https://bit.ly/4j9TFOz
©️ “Análise do Programa Confia de que trata o Projeto de Lei 15/2024 à luz da conformidade cooperativa fiscal recomendada pela OCDE”, by Deivison Roosevelt do Couto. Published in Revista Tributária e de Finanças Públicas by ABDT (2024): https://bit.ly/4iHJhO4
✅ “Don’t get caught out: The corporate interest restriction”, by Tim Douglas and Hannah Lloyd (p. 34-36): https://bit.ly/4j9TFOz
©️ “Deducibilidad de intereses. Implementación de la acción BEPS 4”, by Darío Rajmilovich and Pablo Ariel Belaich. Published in Revista de Tributación de la Asociación Argentina de Estudios Fiscales by AAEF (2021): https://bit.ly/3E2BefJ
