New Issue of Caribbean Tax Law Journal (IFA – Caribbean)

🌎 The IFA Branch Curaçao-Aruba-Sint Maarten has just released the new edition of their prestigious Caribbean Tax Law Journal (edited by Leopoldo Parada). This sixth edition features articles from prominent international tax experts that are relevant not only for the Caribbean as a region but also for neighboring Latin American countries. Here is the link: https://bit.ly/3TL9alP

Below you will find a list of this edition’s articles accompanied by other recent pieces recommended by the Latin American Tax Policy Forum (LATPF) and dealing with similar topics:

✅ “A minimum tax that isn’t: Is there a real purpose for pillar two?”, by Valentin Bendlinger. https://bit.ly/3Y2c4Fq

🔼 “As Regras Recomendadas pelo Pillar Two e a sua Relação com o Ordenamento Jurídico Brasileiro” (“The Rules Recommended by Pillar Two and their Relationship with the Brazilian Legal System”), by Leonardo Aguirra de Andrade. Published by IBDT – Instituto Brasileiro de Direito Tributário (2024). In Portuguese: https://bit.ly/46T7FY8

🔼 “Evaluating Three Minimum Taxes on the Foreign Profits of Multinationals”, by Kyle Pomerleau and Carol Wang. Published by Tax Notes (2024). https://bit.ly/4gJybaX

✅ “Decolonizing tax rules: A new era for tax cooperation in the global south”, by Natalia Quiñones. https://bit.ly/4dliYKb

🔼 “Derechos Humanos y Sistema Tributario” (“Human Rights and the Tax System”), by Patricio Masbernat and Gloria Ramos-Fuentes. Published by Universitat de Barcelona (2023). In Spanish: https://bit.ly/4eoNrbx

🔼 “Global Tax Policy Trends – From Coordination to Conflict?”, by Jakob Bundgaard. Published Wolters Kluwer (2024). https://bit.ly/3TLbmtz

✅ “Formative years of a new global tax architecture: What is the role of legitimacy?”, by Sam van der Vlugt. https://bit.ly/4eHtpJb

🔼 “The Trouble With ‘Pillars’ in International Tax Policy”, by Lucas de Lima Carvalho. Published by Tax Notes (2020). https://bit.ly/4gBCB3n

🔼 “La OCDE y el Nuevo Paradigma del Derecho Internacional Tributario: ¿Solución o Problema?” (“The OECD and the New Paradigm of International Tax Law: Solution or Problem?”), by Jonás Eduardo Aponte Arcila. Published by UCAB – Universidad Católica Andrés Bello (2020). In Spanish: https://bit.ly/4gz3Ewt

✅ “The DTT with Suriname: A new path in Curaçao’s tax treaty network”, by Germaine Rekwest. https://bit.ly/3ZD6wSM

🔼 “Post-BEPS Tax Treaties Between Latin America and the Caribbean”, by Lucas de Lima Carvalho and Maria Eduarda Jabur Helm. Published by Tax Notes (2022). https://bit.ly/4ejckFA

✅ “A Taiwanese approach to taxing digital economy: The case of chinese gaming businesses going global”, by Jie Wang. https://bit.ly/3ZLUoie

🔼 “Tributación directa de los servicios digitales: propuestas y expectativas” (“Direct Taxation of the digital services: Proposals and expectations”), by Paola Quimbayo Diaz. Published by Universidad Externado de Colombia (2022). In Spanish: https://bit.ly/3XXxbsf