🌎 Part of the mission of the Latin American Tax Policy Forum (LATPF) is to facilitate the exchange of ideas about tax policy – both from and for the benefit of LatAm.
🔃 “Diálogos” is our new series of posts that recommend free articles from recognized publications + articles from LatAm authors or published in LatAm journals about similar topics.
💡 This week, we are recommending recent articles published by Tax Notes and freely available in the “Featured Analysis” and “Special Reports” sections of their website. LatAm articles marked with the icon ©️ are recommended by LATPF’s Curated Section, which individual and institutional subscribers can access here (https://latpf.org/subscription):
✅ “Latin America and the Caribbean’s Rise in Tax Cooperation”, by Nana Ama Sarfo (Mar. 2025): https://bit.ly/4hP9l8S
©️ “Crise de Legitimidade nas Políticas Globais de Cooperação Fiscal e Possíveis Soluções”, by Rogério Bittencourt and Onofre Alves Batista Junior, PhD. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2022): https://bit.ly/4lfdXIm
✅ “Tax Reporting and Sustainable Development Goals: Why Less Is More”, by Peter Hongler and Thomas Berndt (Mar. 2025): https://bit.ly/4j4LvHe
©️ “Cambio climático, desarrollo sostenible y ODS en el contexto de los Principios de Derechos Humanos y Política Fiscal”, by Karina Larrañaga. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2024): https://bit.ly/3W2v7i9
✅ “Digital Tax Surveillance: Allowing an All-Seeing State”, by Lyla Latif (PhD) (Feb. 2025): https://bit.ly/4iHFjFj
©️ “Desafíos de la Administración Tributaria en la Cuarta Revolución”, by Victor Villalon. Published in Revista de Estudios Tributarios by Universidade do Chile (2020): https://bit.ly/4j6ZWut
✅ “The EU’s Net-Zero Act, Taxation, and Carbon Storage Market ” by Jakob Bundgaard, Karl Berlin and Daniel Rath (Feb. 2025): https://bit.ly/4hLTKaa
©️ “Tributação Internacional do Mercado de Créditos de Carbono: Complicações Relativas à sua Natureza Jurídico-Contábil”, by Pedro Alaminos Gonçalves. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT and DEF-USP (2025): https://bit.ly/4j7180V
✅ “Wealth Taxes, Past and Present”, by Francine Lipman and Steven Reinecker (Jan. 2025): https://bit.ly/4iI3Rht
©️ “Análisis crítico del proyecto de ley de impuesto al patrimonio incorporado en la reforma tributaria año 2022”, by Sixto Briones Miranda. Published in Revista de Derecho Tributario by Universidad de Concepción (2022): https://bit.ly/425g60l
✅ “Losing Service: Searching for Meaning in a Meaningless Word”, by Michael Sontag, Stephen J. Jasper, Sara Morgan and Robert Guth (Nov. 2024): https://bit.ly/4c3z4co
©️ “Análise da incidência do ISS sobre a tecnologia streaming”, by Janio F. M. Junior and Bruno Miola da Silva. Published in Revista Tributária e de Finanças Públicas by ABDT (2020): https://bit.ly/4iHIRHE
