🌎 Universidad Externado de Colombia has recently published a new issue of its prestigious journal, Revista de Derecho Fiscal. This issue contains 10 articles on topics ranging from Digital Services Taxes to the taxation of hybrid instruments. The journal is edited by César Sánchez Muñoz.
❤️ Want to become a member of LATPF and support our project? You can find more information about membership plans on our website (https://latpf.org/membership/). Here is the list of this publication’s articles + other recommended articles written by LatAm authors about related topics and available in the Curated Section (©️) of the Latin American Tax Policy Forum (LATPF) platform (https://latpf.org/curation/):
✅ “Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes”, by Juan Carlos Diaz (p. 7-31): https://bit.ly/4q6d0U9
©️ “Tributação dos Instrumentos Financeiros Híbridos – Desafios à Implementação da Ação 2 do Projeto BEPS”, by Bruno Oyamada. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/4qcaeNp
✅ “The punitive fiscal law and its independence from fiscal law in the light of human rights”, by Alejandro Díaz Reyes (p. 33-47): https://bit.ly/49a3MR7
©️ “Los derechos humanos como idea fiscal peligrosa”, by Pablo Bohoslavsky. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2024): https://bit.ly/4pDyrwf
✅ “Mexican fiscal federalism and federal contributions to Jalisco”, by Rodolfo Navarro Bravo (p. 49-65): https://bit.ly/4pHNvsA
©️ “A avaliação de impacto da lei e o (re)equilíbrio do federalismo fiscal brasileiro”, by Bernardo Motta Moreira. Published in Revista de Finanças Públicas, Tributação e Desenvolvimento by Universidade do Estado do Rio de Janeiro (2025): https://bit.ly/4iZgWE7
✅ “Is tax litigation profitable in Panama? – An Economic Analysis of the Practice of Tax Law”, by Carlos Urbina (p. 67-94): https://bit.ly/4aViEUG
©️ “A urgência na reforma do contencioso tributário brasileiro”, by Renan Clemente Gutierrez and Bruno F.. Published in Revista do IBEDAFT by Instituto Brasileiro de Estudos de Direito Administrativo, Financeiro e Tributário (IBEDAFT) (2024): https://bit.ly/3YxMRSl
✅ “Recreational or adult use cannabis taxation: analysis towards an eventual regulation”, by Camila Fonseca Rivera (p. 95-133): https://bit.ly/3KX2aRw
©️ “A legalização da maconha e seus impactos tributários no Brasil”, by Eduardo Pereira Pimentel and PEDRO MENDES. Published in Lumen et Virtus by New Science Publishers (2025): https://bit.ly/452dm6b
✅ “Configuration of the insured event in compliance contracts for legal provisions in customs matters in Colombia”, by María José Suárez Ortiz (p. 135-167): https://bit.ly/4rV1ooR
©️ “El alcance de los regímenes de condonación en materia aduanera”, by Mariano Abel Ezeyza. Published in Revista Argentina de Derecho Tributario by Universidad Austral, Argentina and Errepar (2024): https://bit.ly/48XhZjj
✅ “Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia”, by Laura María Castañeda Núnez and Juan Camilo R. (p. 169-187): https://bit.ly/44mEuwA
©️ “Lacuna Tributária e Arrecadação: O Impacto da Receita Federal do Brasil”, by Alexandre Fonseca, Leonardo Pereira Moreira and Marcelo De Sousa Silva. Published in Revista de Estudos Tributários e Aduaneiros da Receita Federal by Receita Federal (2025): https://bit.ly/4aOXQye
✅ “An approach to the taxation culture”, by Karen Macías Santos (p. 199-225): https://bit.ly/3MZG1T9
©️ “The Influence of Culture on Tax Administration: A Comparative Analysis of the Tax Administrations of the CIAT Based on Hofstede’s Dimensional Model”, by Antonio Henrique Lindemberg Baltazar and Juliano Brito da Justa Neves. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2025): https://bit.ly/3MCmrfJ
✅ “Special sales tax base AIU for civil construction contracts”, by ELIS JOHANA GONZALEZ OLIER (p. 227-240): https://bit.ly/4pBLaPM
©️ “Principales problemas en la aplicación del concepto del devengo introducido por el Dec. Leg. Nº 1425 frente a la NIIF 15 en las empresas constructoras en el Perú”, by Miguel Ángel Valdivia Soto. Published in Tributación & Desarrollo by Ipidet Oficial (2023): https://bit.ly/4rQFuTz
✅ “Digital Service Taxes under the objective scope of Double Tax Conventions and the Colombian approach”, by Yoner Ojeda Pinto and Santiago Vega Ortiz (p. 241-251): https://bit.ly/4pG0Ul1
©️ “El IVA y los servicios digitales: la experiencia chilena”, by Julia Altamirano. Published in Revista de Derecho Tributario by Universidad de Concepción (2021): https://bit.ly/48Mlz0R