🌎 The Argentine Association of Fiscal Studies (Asociación Argentina de Estudios Fiscales) has recently published a new issue of its prestigious journal, Revista de Tributación. It contains four articles on themes that range from the taxation of the digital economy to the bilateral agreement between Argentina and Uruguay governing the use of the Río de la Plata and the adjacent maritime area. The director of the journal is Angel Schindel.
❤️ 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/):
✅ “Quebrantos e inflación”, by Angel Schindel: https://bit.ly/4ptBIxM
©️ “Defasagem da Tabela de Imposto de Renda Pessoa Física e a capacidade contributiva: uma análise descritiva”, by André Machado and Fabio Silva. Published in Revista Tributária e de Finanças Públicas by ABDT – Academia Brasileira de Direito Tributário (2023): https://bit.ly/44Z7MBq
✅ “Aspectos Económicos y Jurídicos de la Tributación de la Economía Digital”, by Ada Carolina Moreira: https://bit.ly/4q11Lwk
©️ “Economía digital y fiscalidad. Retos y desafíos”, by Carla Mares (PhD). Published in Tributos y Aduanas by SUNAT (2022): https://bit.ly/48LwTsO
✅ “Tratamiento impositivo de inversiones en el mercado de capitales argentino (2015-2025). Parches, idas y vueltas.”, by Mariano Diaz Ceccon: https://bit.ly/493OrBB
©️ “Tratamento Tributário dos Investimentos de Não Residentes no Mercado de Capitais Brasileiro”, by Andreza Ribeiro and Ramon Castilho. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/3MmbZZN
✅ “La cuestión de Martín García”, by Eduardo Leonetti: https://bit.ly/4pwNpnJ
©️ “Justificación y límites al poder de tributación de los entes territoriales en Colombia”, by John Jairo Restrepo Lizcano, LUCIANA TURATTI and Marciano Buffon. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2021): https://bit.ly/48ZZjAt