🌎 The Brazilian Institute of Tax Law (IBDT – Instituto Brasileiro de Direito Tributário) has recently published a new issue of its prestigious Revista Direito Tributário Internacional Atual. It contains 10 articles on themes ranging from the taxation of capital gains to the redesign of CFC rules in Brazil. The journal is edited by Leonardo Aguirra de Andrade and Victor Polizelli.
❤️ 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 Convenção-Quadro das Nações Unidas sobre Cooperação Fiscal Internacional: um Caminho para a Promoção da Igualdade de Gênero e do Desenvolvimento Sustentável”, by Camila Abrunhosa Tapias and Mariana Passos Beraldo: https://bit.ly/4j8sOUl
©️ “Tributación con enfoque de género en Iberoamérica. Los casos de Argentina, Ecuador y México”, by Silvina Coronello, Gabriela González García, Diana Guerrero and Graciela Pompa García. Published in Revista de Tributación de la Asociación Argentina de Estudios Fiscales by Asociación Argentina de Estudios Fiscales (2025): https://bit.ly/4qhElms
✅ “Tributação da Renda Passiva nos Modelos da OCDE e ONU: Análise Comparativa e Reflexos na Atual Proposta Brasileira de Tributação de Dividendos”, by Gustavo Weiss de Resende: https://bit.ly/49bIGkd
©️ “Análisis jurisprudencial: el gravamen de dividendos en el impuesto de industria y comercio”, by Rossana Galeano. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2021): https://bit.ly/3Lf7AHG
✅ “From Worldwide Taxation to Expanded IIR: toward Tax Decluttering in Brazilian International Taxation”, by Hélio de Mello: https://bit.ly/3Y4ZDYy
🔎 “Revisiting the Similarity Between CFC Rules and the IIR”, by Lucas de Lima Carvalho. Published in Tax Notes International by Tax Analysts (2024): https://bit.ly/4p4uVtp
✅ “Vinculação do Poder Judiciário Brasileiro ao Resultado de Procedimento Amigável (‘MAP’)”, by João Batista Brandão Neto: https://bit.ly/4j9S0JX
©️ “Avances de la implementación del PAM en el Perú ante las disposiciones establecidas por la OCDE y la necesidad de su inclusión en la legislación interna”, by Katiushca Tenorio. Published in Revista Argentina de Derecho Tributario by Universidad Austral, Argentina and Errepar (2025): https://bit.ly/4qpn76N
✅ “O Brasil no Contexto do Multilateralismo Fiscal: Desafios à Adesão Brasileira ao Instrumento Multilateral da OCDE”, by Andre Dantas and Henrique Távora: https://bit.ly/48OFPyM
©️ “Efectos de la Convención Multilateral para Aplicar Medidas Relacionadas con los Tratados Fiscales para Prevenir la Erosión de las Bases Imponibles y el Traslado de Beneficios en el Ordenamiento Jurídico Chileno”, by Rodrigo Winter and Pablo Góngora Jerčić. Published in Revista de Estudios Tributarios by Universidade do Chile (2021): https://bit.ly/4aNh9bt
✅ “A Tributação do Ganho de Capital em Relação a Bens Adquiridos na Condição de não Residente”, by Luís Eduardo Schoueri and Guilherme Galdino: https://bit.ly/49c4DQg
©️ “La tributación del mayor valor obtenido en la enajenación de acciones”, by Gonzalo Vergara. Published in Revista de Derecho Tributario by Universidad de Concepción (2022): https://bit.ly/4pd3RIK
✅ “Um Projeto de Legislação CFC para o Brasil”, by Oscar Dias Moreira de Carvalho Lima: https://bit.ly/4p4mkHd
©️ “Normas CFC y Rentas Pasivas Artículo 41 G Ley Sobre Impuesto a la Renta”, by Sebastián Saavedra Montenegro. Published in Revista de Estudios Tributarios by Universidade do Chile (2023): https://bit.ly/4pLnd8R
✅ “Caso SC Lowy e a Aplicação do Principal Purpose Test (PPT) da OCDE”, by Raphael Lavez: https://bit.ly/4sc77GK
©️ “Nociones y relaciones del treaty shopping”, by Daniel Guillermo Pérez. Published in Revista de Tributación de la Asociación Argentina de Estudios Fiscales by Asociación Argentina de Estudios Fiscales (2025): https://bit.ly/4qff0cI
✅ “The Constitutional Framing of the French Digital Service Tax: an Analysis of Decision No. 2025-1157 QPC”, by Ana Carolina Leal, Jéssica Chung, Matheus Clemente Cobucci and Nicole Noschang: https://bit.ly/4je2JTK
©️ “Una nueva era de la tributación: la imposición de la economía digital como catalizadora del cambio de paradigma fiscal”, by Fernando Serrano Anton. Published in Tributos y Aduanas by SUNAT (2022): https://bit.ly/3LgAN55
✅ “A Influência Política da OCDE enquanto Soft Law e a Implementação do Pilar 2”, by André Folloni, Danielle Uessler, Jéssica Heinzen: https://bit.ly/44Im89o
©️ “Las reformas al sistema tributario a través del soft law de la OCDE”, by Pablo Arias. Published in Revista Argentina de Derecho Tributario by Universidad Austral, Argentina and Errepar (2024): https://bit.ly/44D0rrh