🌎 The University of Concepción in Chile (Universidad de Concepción) has recently released a new issue of its prestigious Revista de Derecho Tributario. It features six articles about themes ranging from tax avoidance to the non-deductibility of business expenses. The journal’s director is Marcelo Matus F.. 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.
❤️ 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/):
✅ “Sentencia Inmobiliaria Bahía S.A. con Fisco, mitos y realidades”, by Kareen Barrientos Figueroa: https://bit.ly/4stkK4R
©️ “Parâmetros para aplicação da norma antielisiva no Brasil, após o julgamento da ADI 2.446/DF”, by Cláudio Tessari and Letícia Orlandini Lodi. Published in Revista de Direito Tributário da APET by APET – Cursos Tributários (2023): https://bit.ly/3NlhOqB
✅ “Las pymes y la política fiscal chilena”, by German Campos Kennett: https://bit.ly/45DzIv5
©️ “Auditoria tributaria y su incidencia en el control interno de las Pymes en Colombia”, by Yurley Tatiana Rangel-Villamizar. Published in Reflexiones Contables by Universidad Francisco de Paula Santander (2021): https://bit.ly/3NaBiOO
✅ “La calificación de los contratos: el caso de la educación”, by Gloria Flores Durán: https://bit.ly/49LoYx7
©️ “A Natureza da Dedutibilidade de Despesas com Educação na Apuração do Imposto de Renda da Pessoa Física”, by Mariana Brandão Fantini. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2024): https://bit.ly/4jATMnI
✅ “Comentario a la sentencia de la Corte de Apelaciones de Concepción: Forestal Aurora SpA con SII, sobre elusión”, by Enrique Navarro Beltrán: https://bit.ly/4qG3BD1
©️ “Planificaciones fiscales: una nueva mirada sobre su legitimidad”, by Jorge Alberto Bacchi. Published in Revista Argentina de Derecho Tributario by Universidad Austral, Argentina and Errepar (2025): https://bit.ly/4pPmO4F
✅ “Control y activismo: reflexiones tras el caso de la Circular N° 33, de 2024”, by Gonzalo Vergara: https://bit.ly/49Krh3r
©️ “Garantismo, tipos e conceitos: a busca de critérios para alcançar a segurança jurídica tributária”, by Fredy Albuquerque. Published in Revista Tributária e de Finanças Públicas by ABDT – Academia Brasileira de Direito Tributário (2023): https://bit.ly/4pxOlr1
✅ “Impugnación de los gastos y la libertad de gestión”, by María Cristina Donetch and Francisco Ugarte: https://bit.ly/4ba8oZd
©️ “Los requisitos generales para la deducibilidad de gastos en el impuesto sobre la renta: causalidad, necesidad y proporcionalidad”, by Maria Paula Baptiste Gonzalez. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2020): https://bit.ly/4syVQ3x