🌎 Fundação Fênix has recently released a new issue of their prestigious tax law journal, Revista de Direitos Fundamentais e Tributação. This issue features 04 (four) articles on topics ranging from administrative tax procedure to green taxation in Brazil.
❤️ 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/):
✅ “A efetivação do princípio da cooperação tributária por meio das soluções de consulta fiscal”, by Fernanda Raquel Ramos Coelho, Nayane Stephane Antunes da Costa and Elisberg Bessa: https://bit.ly/3KIvdZb
©️ “La consulta tributaria: ¿un medio alternativo de solución de controversias?”, by Erick Santiago Zhiminaycela León and Fabián Romero Jarrín. Published in Revista Latinoamericana de Ciencias Sociales y Humanidades by Redilat (2023): https://bit.ly/4qoH2Tq
✅ “Voto de Qualidade no CARF: tensão entre arrecadação e legalidade”, by Lídia Maria Ribas, Alessandra Rodrigues Pereira and Fernanda Konno: https://bit.ly/4pHRfKC
©️ “Rights and Guarantees of the Taxpayer in Chile and Uruguay. Some Considerations of its Regulation and Challenges”, by Octavio Aguayo, Johana Bentancour Yuele and María Elena Torres. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2025): https://bit.ly/4pWvB5G
✅ “Criação da 4° seção de julgamentos: haveria competência do CARF para julgamento do IBS?”, by Ana Claudia Borges de Oliveira and Felipe Kertesz Renault: https://bit.ly/4jbrVuf
©️ “La impugnación judicial de las resoluciones de las Comisiones Arbitral y Plenaria del Convenio Multilateral”, by Diego Ariel Menendez. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2022): https://bit.ly/49mJ1ll
✅ “Tributação verde e direitos fundamentais: instrumento para o combate às mudanças climáticas no Brasil”, by Amanda Palheta, Glenda Karen and Alberto Papaléo Paes: https://bit.ly/49mJ8xh
✅ “A mediação aplicada na transação tributária como fator redutor da macrolitigância fiscal”, by Rodrigo Lazaro and Vanessa Bulara: https://bit.ly/49mJ8xh
©️ “Impuestos verdes en Colombia y la ley de inversión social. Una reflexión sobre la efectividad de las políticas ambientales”, by Vernon Weis Méndez Parada. Published in Revista Colombiana de Contabilidad by ASFACOP (2023): https://bit.ly/3Y2p8d3