📘 The Centro de Estudios Derecho Financiero y Derecho Tributario of the Universidad de Buenos Aires School of Law has just released the new issue of their prestigious Revista Debates de Derecho Tributario y Financiero (Año IV, Nº 11). You can find its PDF available for free here (in Spanish): https://bit.ly/3xNyTlR
This issue includes articles about Criminal Tax Law as well as Tax Compliance. Here are some highlights from the publication followed by other recent articles that discuss similar topics:
➡ “La responsabilidad penal de la empresa” (“The criminal liability of the company”), by Dora Ayala Rojas and Dardo Spessot. [p. 26-39]
❇ “Aspectos Controvertidos dos Crimes contra a Ordem Tributária: Lei n. 8.137, de 27 de dezembro de 1990” (“Controversial Aspects of Crimes Against the Tax Order: Law no. 8.137, of December 27, 1990”), by Júlia Ioppi Virtuoso. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2018). Available in Portuguese at: https://bit.ly/3xNA8l1
➡ “Facultades de la querella en el régimen penal tributario. Análisis de la jurisprudencia relevante” (“Powers of the complaint in the criminal tax regime. Analysis of relevant case law”), by Fernando Alfredo Calandra. [p. 54-65]
❇ “La Agonía del Debido Proceso en el Régimen Tributario Sancionatorio” (“The Agony of Due Process in the Sanctionary Tax Regime”), by Maria Buitrago. Published in Universidad de los Andes – Colombia’s book “Narrativas Tributarias: Volumen 2” (2020). Available in Spanish at: https://bit.ly/45VLdgp
➡ “La reparación integral como límite a la potestad punitiva del estado en los delitos tributarios” (“Comprehensive reparation as a limit to the punitive power of the state in tax crimes”), by Anderson Saltzer Chavez. [p. 157-173]
❇ “La reparación del daño en los delitos fiscales” (“Compensation for damages in tax crimes”), by Jennifer González Arellano. Published in Revista de la Procuraduría Fiscal de la Federación by Secretaría de Hacienda y Crédito Público (2021). Available in Spanish at: https://bit.ly/3Wg3MZl [p. 191-207]
➡ “Integración de la inteligencia artificial con el compliance tributario” (“Integrating AI with tax compliance”), by Karina Lucia Alvarez Mendiara. [p. 196-204]
❇ “AI and the Future of In-House Tax Professionals”, by Lucas de Lima Carvalho and Anita do Vale Palmeira de Aquino. Published in Tax Notes International by Tax Notes (2023). Available at: https://bit.ly/4cxicKl
➡ “El compliance officer y su rol como garante en el derecho penal tributario” (“The compliance officer and their role as guarantor in criminal tax law”), by Joaquín Lago. [p. 233-240]
❇ “Implementação e principais áreas de atuação do compliance criminal e tributário” (“Implementation and main areas of action for criminal and tax compliance”), by Ana Paula Rosa, Soraya Salomão and Thiago Jordace. Published in Revista Áquila by Universidade Veiga de Almeida (2021). Available in Portuguese at: https://bit.ly/3zz5FHQ
