🌎 Universidad Austral, Argentina and Errepar have recently released a new issue of their prestigious Revista Argentina de Derecho Tributario. This issue features 06 articles on topics ranging from the taxation of the acquisition of foreign currency to the evolution of the arm’s length standard. The journal is directed by Alejandro C. Altamirano and Maria Ines Lasala.
❤️ 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/):
✅ “Evolución extranormativa del estándar arm’s length”, by Oscar Andrés Ramos Rivera (p. 9-28): https://bit.ly/4p4sabD
©️ “Para evitar la doble imposición. El caso de las determinaciones conjuntas de precios de operaciones internacionales. Una aproximación a los procedimientos de acuerdo mutuo en el marco de los convenios”, by Sergio Daniel Vergara and Julieta Demartino. Published in Revista Debates by Universidad de Buenos Aires (2025): https://bit.ly/4jgP12C
✅ “Beneficiarios Finales: Análisis global con enfoque en Argentina”, by María Virginia Gattari (p. 29-54): https://bit.ly/4p4sabD
©️ “O Regime Especial de Tributação dos Investidores Não Residentes e a Identificação do Beneficiário Final”, by Sara Lana Passos Cambraia Furlani. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/45hLRpd
✅ “La adquisición elíptica de moneda extranjera y sus consecuencias en el Impuesto a las Ganancias”, by Liliana Lucrecia Vidal (p. 55-80): https://bit.ly/4p4sabD
©️ “Tratamiento contable y tributario de las operaciones en moneda extranjera y de la diferencia en cambio en los ingresos, costos y gastos”, by Diego C. and Felipe Alvira Arbeláez. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2024): https://bit.ly/45lbJAA
✅ “Determinación de oficio y acción penal. El problema de la dualidad”, by Martín Arias Duval (p. 81-94): https://bit.ly/4p4sabD
©️ “Compliance penal tributario: análisis crítico de la evaluación de riesgos en los modelos de prevención de delitos”, by Carlos Antonio Peña Henríquez. Published in Revista de Derecho Tributario by Universidad de Concepción (2024): https://bit.ly/45p6ZtN
✅ “Amparo por Mora en el Derecho Aduanero”, by Alejandro Cabral (p. 95-118): https://bit.ly/4p4sabD
©️ “Considerações sobre o Perdimento Aduaneiro de Bens na Legislação Brasileira”, by Diogo Bianchi Fazolo, Rosaldo Trevisan and Maurício Dalri Timm do Valle. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2022): https://bit.ly/3L8oJTj
✅ “Prescripción de la acción de lesividad en el ordenamiento argentino. Análisis de fallo. Cambio de paradigma a instancias de la Ley Bases y Puntos de Partida para la Libertad de los argentinos”, by Daniel Zamora (p. 119-130): https://bit.ly/4p4sabD
©️ “Renúncia Fiscal e o Dever de Polícia Estatal: Um Olhar Sobre a Inviabilidade da Concessão de Benefício Fiscal Sob a Luz da Ineficiência do Estado”, by Bruno Pastori Ferreira and Daniel Barile da Silveira. Published in Revista de Direito Tributário e Financeiro by Conpedi – Conselho Nacional De Pesquisa E Pos-Graducao Em Direito (2020): https://bit.ly/45gKgjB