🌎 On November 27, the Universidad Externado de Colombia published Number 26 of their prestigious Revista de Derecho Fiscal. This publication features articles from authors across Latin America on subjects ranging from tax litigation to the impacts of taxation in the agricultural sector.
Here is a list of the articles of this issue accompanied by their respective links in UExternado’s website (in Spanish):
✅ “Valuation of Private Companies’ Equity. A practical application of transfer pricing regulations in Mexico”, by Luis E. L. Fournais. Available at: https://bit.ly/4f2mXfn
✅ “Should Tax Authorities be Required to Reimburse Unconstitutionally Collected Revenues? On the Issue of Unconstitutional Tax Collections in Ecuador”, by Sergio Núñez Dávila and Arturo R. R. Bayas. Available at: https://bit.ly/3ZmZTCp
💡 Another interesting article on a similar topic is “Modulation of Constitutional Decisions in Brazilian Tax Law: Peculiarities and Limits”, by André Coelho. Published by IBDT – Instituto Brasileiro de Direito Tributário (2021) and available in Portuguese: https://bit.ly/3Vvw7ua
✅ “The Income Tax of Tax Resident Individuals in Colombia and Mexico in the Year 2022. A Comparative Analysis from Its Classification and Depuration”, by jaime andrey loaiza franco. Available at: https://bit.ly/4gpb5W4
✅ “Of the International Exchange Regime Applicable to Foreign Direct Investment in the Pacific Alliance Member Countries”, by Jessica Sosa Useche. Available at: https://bit.ly/4fZz3rd
✅ “Analysis of the Impact of the Benefits on Fiscal Efficiency and the Challenges This Implies for the Development of the Agricultural Sector. Colombia and Mexico”, by Angelica H. Romero. Available at: https://bit.ly/49obnKx
✅ “Double Taxation Agreements Signed by Colombia: The Arbitration as a Mechanism to Resolve International Tax Disputes”, by Maria Camila Mojica Aponte. Available at: https://bit.ly/3OKCGoF
✅ “The Colombian Cattle Sector and Its Tax Problems. Analysis of the Scope of the Simple Taxation Regime”, by Julian Eduardo Saray Castillo. Available at: https://bit.ly/4f5MFQq
✅ “Accounting as a Means of Documentary Evidence in Income and Complementary Tax”, by Gustavo Chalparizan. Available at: https://bit.ly/49svEi2
✅ “Tax Jurisprudence”, by Julio Piza. Available at: https://bit.ly/3ZIwR1A
💡 One of the rulings highlighted in the article refers to the imposition of “new” requirements for the fruition of tax exemptions (that had been granted to taxpayers subject to certain conditions). An interesting article about a similar topic is “A revogação das isenções sob condição e o dilema entre as competências de STJ e STF”, by Ivan Allegretti. Published by Revista Consultor JurÃdico (ConJur) (2020) and available in Portuguese: https://bit.ly/3D1f5NT
✅ “Violation of the Principle of Tax Certainty in the Tax Base of the Vehicle Tax in Colombia”, by Maria Camila Domiguez Lopez. Available at: https://bit.ly/4g1kqnf
