đź“š This week’s highlights include an article titled “Revisiting Tax Treaty Interpretation Under the Vienna Convention” and written by Pitambar Das and Vaidehi Krishna for Tax Notes International. The article examines “whether general rules of interpretation of treaties under the VCLT need revisiting in the context of tax treaties in light of an emerging judicial trend toward a purposive interpretation of statutes rather than a literal one.”
You can find the article on Tax Notes’ website here: https://bit.ly/3zgLwpV
Another highlight is the publication of Number 25 of the Revista de Derecho Fiscal of Universidad Externado de Colombia. Here is the list of articles featured in this Number of the journal (in Spanish) + a few recommended articles about similar themes in other publications:
➡ “Motivation of Administrative Acts Issued by Administrative Bodies (Emphasis on the Colombian National Tax and Customs Directorate)”, by MarĂa Julieta Sarmiento González. Available here: https://bit.ly/3VWCHcD
❇ “Analysis of the Concealment of Documents and the Lack of Motivation in Tax Assessments in the Perspective of the Due Process of Law”, by Vladimir da Rocha França, AndrĂ© Elali and ĂŠnnio Marques. Available in Portuguese here: https://bit.ly/3KXd2va
➡ “VAT on the Influencer’s Digital Activities in Colombia: Digital Advertising Service (Intangible Exploitation and Intermediation)”, by Johanna Alonso. Available here: https://bit.ly/4cyUbCw
❇ “Influencers Bring Value-Added Tax Questions to the Marketing Mix”, by Aleksandra Bal. Available here: https://bit.ly/4ccAhgN
➡ “Analysis of the Exemption from Sales Tax to Suppliers of International Marketing Companies in Colombia, in Light of the Agreement on Subsidies and Countervailing Measures of the World Trade Organization (WTO)”, by Efrain Rafael S.. Available here: https://bit.ly/3RHwVtT
❇ “Brazil’s Automotive Programs and WTO Prohibition Rules”, by Juliana Marteli Fais Feriato and CARLOS ARAUJO Leonetti. Available in Portuguese here: https://bit.ly/4bciDIx
➡ “Taxation of Online Advertising Companies in Colombia: Is This the Time for a Digital Tax?”, by Karen Tatiana Gamboa PĂ©rez. Available here: https://bit.ly/45BzVxz
❇ “Lights and shades of the digital economy”, by Virginia González Burgos and Ubaldo González de Frutos. Available in Spanish here: https://bit.ly/45BBewt
➡ “The Colombian Territorial Tax Configuration from the Determinability of the Operative Event”, by cesar augusto Romero Molina and LUIS ADRIAN GOMEZ MONTERROZA, MSc.. Available here: https://bit.ly/3KXcHso
❇ “Is a Territorial-based Taxation Possible in Brazilian Legal Order – Offense to the Principle of Universality?”, by Michell Przepiorka. Available in Portuguese here: https://bit.ly/3VE8Q8j
➡ “Impact on Tax Notification Mechanisms Due to the Regulations Issued During the Sanitary Emergency Period by COVID-19”, by Jonathan AndrĂ©s GutiĂ©rrez Sánchez. Available here: https://bit.ly/3REhdQe 🌎
