📚 Universidad de Concepción has just published Volume 16 of its prestigious Revista de Derecho Tributario (Tax Law Review). Members of its Editorial Board include Sandra Benedetto, Rocío Cantuarias, César García Novoa, Marcelo Andrés Laport González, Patricio Masbernat, Jorge Montecinos Araya, Loreto Pelegrí Haro, Soledad Recabarren, Mario Rojas Sepúlveda, Francisco Selamé Marchant and Gonzalo Vergara. Lorenzo Pablo Monsalve Riquelme and Sebastián Espinosa Zambrano are also listed in the editorial team. The Director of this publication is Marcelo Matus F..
Here is the list of this Volume’s articles in Spanish. Below each of them we have added a reference to an article from a LatAm journal (and/or by a LatAm author) on a similar or related topic. Titles are presented in their original language:
✅ “Doña Olga Feliú Segovia y la defensa de los derechos de los contribuyentes”, by Gloria Flores Durán (p. 7-10). Available at: https://bit.ly/49MWlhJ
🔎 “Obrigado, Professor Hugo de Brito Machado”, by Hugo de Brito Machado Segundo. Published by Revista Consultor Jurídico (ConJur) (2023). Available at: https://bit.ly/4ftEr4u
✅ “La tutela administrativa efectiva”, by Jorge Montecinos Araya (p. 11-20). Available at: https://bit.ly/4gHZ6mv
🔎 “Inteligencia Artificial en las Administraciones Tributarias”, by Alfredo Collosa. Published by Centro Interamericano de Administraciones Tributarias – CIAT (2022). Available at: https://bit.ly/4gshVKY
✅ “La confianza legítima en los fallos tributarios de la Corte Suprema y Cortes de Apelaciones”, by Daniel Ibarra Aguirre (p. 21-35). Available at: https://bit.ly/3BoT0bW
🔎 “A Garantia contra a Mudança de Interpretação pela Administração Tributária: Um Diálogo entre Brasil e França”, by Thais De Laurentiis. Published by IBDT – Instituto Brasileiro de Direito Tributário in Revista Direito Tributário Atual (2022, p. 341-367). Available at: https://bit.ly/41HaISn
✅ “El propósito de negocios”, by Gonzalo Vergara (p. 37-71). Available at: https://bit.ly/3Dmy3Pv
🔎 “O desvirtuamento da teoria do propósito negocial: da origem no caso Gregory vs. Helvering até a sua aplicação no ordenamento jurídico brasileiro”, by Ramon Tomazela. Published by Editora Dialética in Revista Dialética de Direito Tributário (2015, p. 126-145). Available at: https://bit.ly/4iNt1vB
✅ “Mirada crítica a la sostenibilidad tributaria en Chile”, by Rocío Cantuarias (p. 73-92). Available at: https://bit.ly/4gFQFYN
🔎 “(In)moralidad tributaria en Venezuela. Entre la distopía y la anomia social”, by Humberto Romero-Muci. Published by Editorial Jurídica Venezolana in Revista de Derecho Publico (2018, p. 85-128). Available at: https://bit.ly/3VNspMF
✅ “¿Y si falla el pilar I? El futuro de la tributación de la digitalización de la economía”, by Jonatan Israel Navon (p. 93-103). Available at: https://bit.ly/4gJ10U8
🔎 “Harmonizing Unilateral DSTs Using Article 12A of the U.N. Model”, by Tatiana Falcão. Published by Tax Notes in Tax Notes International (2020, p. 1341-1349). Available at: https://bit.ly/4iJhDkc
✅ “Devolución anticipada del remanente de crédito fiscal por adquisición de activo fijo: impacto y perspectivas en el negocio inmobiliario”, by Alfred Scheel Bastías (p. 105-129). Available at: https://bit.ly/3BBXFHo
🔎 “PLP 68: tributação da construção civil no IBS e na CBS”, by Cristiano Araújo Luzes. Published by Revista Consultor Jurídico (ConJur) (2024). Available at: https://bit.ly/402w7o7
✅ “Limitaciones a la presunción de legalidad de los actos administrativos en materia tributaria”, by Patricio Casas (p. 131-153). Available at: https://bit.ly/3DkYJA7
🔎 “Tributación y Plan Nacional de Desarrollo, un análisis en sentido material del principio de legalidad tributaria”, by Kelly Y. A. Marín. Published by Universidad Externado de Colombia in Revista de Derecho Fiscal (2022, p. 7-70). Available at: https://bit.ly/3ZNoWi6
✅ “Compliance penal tributario: análisis crítico de la evaluación de riesgos en los modelos de prevención de delitos”, by Carlos Antonio Peña Henríquez (p. 155-182). Available at: https://bit.ly/4fq5RIv
🔎 “Compliance Fiscal: Diminuição De Riscos E Aumento De Competitividade No Mundo Corporativo”, by Bruno Bastos de Oliveira and Jefferson Germinari. Published by UEL – Universidade Estadual de Londrina in Revista Scientia Iuris (2020, p. 78-98). Available at: https://bit.ly/3Do6OE6
✅ “La autodenuncia de la ley 21.713 y los delitos tributarios como herramientas subsidiarias del cobro de los tributos”, by Joaquín Urra Trujillo (p. 185-201). Available at: https://bit.ly/4fvrx66
🔎 “BEPS: Action 12 – Analysis of Compatibility with Brazilian and EU Fundamental Freedoms”, by Beatriz de Prince Rasi. Published by IBDT – Instituto Brasileiro de Direito Tributário in Revista de Direito Tributário Internacional Atual (2018, p. 35-54). Available at: https://bit.ly/4a2lfKp
✅ “Modificación de los contratos de construcción frente a la eliminación del Crédito Especial para Empresas Constructoras”, by Vicente Yañez Viera (p. 203-224). Available at: https://bit.ly/3ZMrjlq
🔎 “Beneficios tributarios en empresas del sector construcción: un estudio con proyectos de Vivienda de Intereses Social”, by Julieth H. F. Marquez, Ambar S. A. Gómez, and Rolando Eslava Zapata. Published by AG Editor in Salud, Ciencia y Tecnología – Serie de Conferencias (2023, p. 1-10). Available at: https://bit.ly/4gCyVOJ
