📚 Recently issued by Universidad de Concepción in Chile, Volume 14 of their Revista de Derecho Tributario features noteworthy contributions from several authors. Their articles are written in Spanish and are listed with additional references for further research below:
➡ “Tributación de la compraventa de obras de arte” (Taxation of the sale and purchase of works of art), by Patricio Fernando Vallejos Vidal: https://bit.ly/4b8fsCS
✳ For further research on the topic of taxation and the art market, see “Concealed Masterpieces: The Intersection of Taxation and the Art Market”, by Arielle Zhivko, published on Tax Notes: https://bit.ly/3ufwn5Q
➡ “Introducción a la cláusula de limitación de beneficios en los convenios para evitar la doble imposición suscritos por Chile” (Introduction to the Limitation on Benefits clause in double taxation treaties signed by Chile), by Sofía Witt Retamal: https://bit.ly/4b5qY1T
✳ For further research on the topic of LOB clauses in treaties signed by developing countries, see “A Ação 6 do BEPS e sua influência no Brasil” (BEPS Action 6 and its influence in Brazil), by Caio César Morato, published by IBDT – Instituto Brasileiro de Direito Tributário in Portuguese: https://bit.ly/497rryK
➡ “La prueba del propósito principal: un caso problemático de trasplante de conceptos del common law” (The Principal Purpose Test: a problematic case of legal transplantation of common law concepts), by Mauricio Ramírez Sepúlveda: https://bit.ly/496NC8s
✳ For further research on the implementation of PPT clauses, particularly following OECD – OCDE BEPS Action 6, see “The Database of Approved Precedents (DAP): a Proposal to Steer the Application of the BEPS Action 6 Minimum Standard Towards Global Harmonization”, by Lucas de Lima Carvalho: https://bit.ly/42iBqz9
➡ “Competitividad fiscal y pymes de innovación tecnológica” (Fiscal Competitiveness and Startups of Technological Innovation), by Catalina Rojas Robles and María Fernanda Heusser Errázuriz: https://bit.ly/3SePll0
✳ For further research on the future of tax incentives after Pillar 2, see “The Potential Impact of Pillar Two on Tax Incentives”, by Niels Bammens and Dieter Bettens: https://bit.ly/47OHeS0
➡ “Comentario a la sentencia de la Corte Suprema rol N° 85.231-2020, sobre los encargos a notarios” (Commentary on the Ruling of the Supreme Court nº 85.231-2020 about commissions to notaries), by Francisco Ugarte: https://bit.ly/3vP6evn
✳ Discussing a separate topic, but with similar comments about the distinctions between income, gross revenues and “amounts received on behalf of others”, see “Conceitos Jurídicos de Receita e Permuta e a Impossibilidade de Tributação” (Legal concepts of Revenue and Exchange and the Impossibility of Taxation), by Thiago Mondo Zappelini, published in Revista de Direito Tributário Contemporâneo in Portuguese: https://bit.ly/3Huld0c
▶ “RV Seafood S.A. con SII. Los fundamentos del acto administrativo que rechaza el crédito fiscal de una factura” (The Motivation of the Administrative Act that rejects the tax credit of an ideologically false invoice), by Camilo Eleazar Castro Rebolledo: https://bit.ly/4b6GieO
✳ For further research on false invoices and their implications for GST calculation in Peru, see “Control de las Prácticas de Evasión en el IGV: a propósito del decreto legislativo Nº 1532 sobre los sujetos sin capacidad operativa (SSCO)”, by Richard Llaque Sánchez: https://bit.ly/3UdjSSZ
▶ “La desviación de poder en el derecho tributario” (Motivation of Administrative Activity and Misuse of Power in Tax Law), by Gonzalo Vergara: https://bit.ly/3vJSOAx
✳ Discussing the impact of the recent law against the abuse of power (of government authorities) for tax procedure, see “Lei de abuso de autoridade pode equalizar o procedimento fiscal” (Abuse of Authority law may equalize tax procedure), by Helenilson Pontes, published by Revista Consultor Jurídico (ConJur) in Portuguese: https://bit.ly/490Ngjq 🌍
