📚 The School of Law of Universidad Diego Portales has recently published Issue 16 of their prestigious Yearbook of Tax Law (Anuario de Derecho Tributario). This publication is directed by Arturo Selman Nahum and its Editorial Board is composed by Francisco Ossandón Cerda, Maria Paz Plaza Vallejos and Agustín Díaz Vicente.
💡 Here is the list of the scholarly articles (artículos de doctrina) featured in this Issue. As usual, the Latin American Tax Policy Forum (LATPF) adds after each entry a recommendation of an article recently written about a similar topic by another LatAm author (or published in a LatAm journal). Articles marked with the icon ©️ are recommended by LATPF’s Curated Section, which individual and institutional subscribers can access here (https://latpf.org):
✅ “Neutralidad tributaria en procesos de reorganización empresariales internacionales: análisis del antiguo artículo 64 y elementos de interpretación ante su nueva redacción”, by Cristian Cheyre and Ignacio Vicente Pinochet Raviola: https://bit.ly/4imkHlO
©️ “Do Deságio ao Ganho por Compra Vantajosa. Não Realização da Renda em Eventos de Fusão, Cisão e Incorporação no Lucro Real e no Lucro Presumido”, by Bruna Camargo Ferrari. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2024): https://bit.ly/4kHQijq
✅ “Impuesto al Lujo: Aplicación Práctica y Criterios Jurisprudenciales. Desde la Ilegalidad a la Regulación”, by Margarita González, Rodrigo Benitez and Sebastián Cornejo: https://bit.ly/4hpF1kT
©️ “Efecto que Causan los Impuestos Sobre la Demanda de Automóviles en el Ecuador”, by David Fernando Carmona Valarezo and Nervo A. Vivanco. Published in Revista de Ciencias Sociales y Económicas by Universidad Técnica Estatal de Quevedo (2020): https://bit.ly/4iEZ4Nh
✅ “Tributación de las Plataformas de Apuestas en Línea. Desde la Ilegalidad a la Regulación”, by Pablo Eterović: https://bit.ly/4huhkbg
©️ “Impuestos a los juegos de apuesta y principios constitucionales tributarios”, by Carlos Fonseca Sarmiento. Published in Revista Advocatus by Universidad de Lima (2021): https://bit.ly/41HQjev
✅ “El Empresario Individual y la Conversión”, by Carlos Castillo González, Cristóbal Basaure Aguirre and Ignacio Melo: https://bit.ly/41IXxz1
🔎 “A Disparidade de Carga Tributária do Microempreendedor Individual (MEI) para a Microempresa (ME)”, by Alex A. T. Rathke, Cíntia do N. Silva and Fabio Silva. Published in the Annals of IX EGEPE by ANEGEPE – Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (2016): https://bit.ly/41Gji2l
