🌎 The Colombian Institute of Tax and Customs Law (ICDT Instituto Colombiano de Derecho Tributario) has published a new issue of its prestigious Revista ICDT. Issue 90 is themed around the taxation of contracts or vehicles without legal personhood.
❤️ Consider supporting our mission and joining the LATPF Community as a member here (https://latpf.org/membership/). Here is the list of this issue’s articles + other recommended articles written by LatAm authors and available in the Curated Section (©️) of the Latin American Tax Policy Forum (LATPF) Platform (https://latpf.org/curation/):
✅ “Problemáticas vigentes del régimen fiscal de la fiducia mercantil en Colombia”, by Andrés Alberto Pachón Luna and Juan Felipe Acevedo Macias: https://bit.ly/4dhxTXv
©️ “A Tributação da Renda e na Transferência de Bens a Beneficiários (Domiciliados no Brasil) Provenientes de Trust Constituído no Exterior”, by Tiago Albuquerque. Published in Revista Direito Tributário Internacional by IBDT – Instituto Brasileiro de Direito Tributário (2021): https://bit.ly/4dEF2j2
✅ “Aspectos tributarios y legales de los fondos de capital privado en Colombia: Regulación, oportunidades y desafíos tributarios”, by Bibiana Buitrago Duarte and Susana Casas Valencia: https://bit.ly/44AxsoR
©️ “Fondos de inversión”, by Ricardo Mihura Estrada and Corina P. Laudato. Published in Revista de Tributación de la Asociación Argentina de Estudios Fiscales by AAEF (2021): https://bit.ly/4k77u0Q
✅ “Novedades y retos pendientes de los contratos de cuentas en participación”, by Camilo Francisco Zarama Martinez: https://bit.ly/4jX3b8A
🔎 “Sociedade em Conta de Participação e Atipicidade Contratual”, by Victor Augusto Machado Santos and Frederico Glitz. Published in Economic Analysis of Law Review by Universidade Católica de Brasília (2021): https://bit.ly/43xOByg
✅ “Tratamiento tributario del contrato de mandato”, by Carolina Martínez and Brandon Espinel: https://bit.ly/42X4i1W
©️ “El mandato sin representación y la integración del derecho tributario”, by Gonzalo Vergara. Published in Revista de Derecho Tributario by Universidad de Concepción (2021): https://bit.ly/45eC7Np
✅ “El régimen de los contratos asociativos en el sistema fiscal colombiano”, by Daniel Felipe Ortegon Sánchez: https://bit.ly/3SCx8P2
©️ “Tratamiento de los contratos de asociación en aplicación del decreto legislativo No 1541”, by Francis Jean Pierr Sebastian Rodriguez and Pablo José Huapaya Garriazo. Published in Tributos y Aduanas by SUNAT (2023): https://bit.ly/3DEilQ4
✅ “Relación entre personería jurídica y tributación en entes económicos de naturaleza no societaria”, by Donny Donosso Leal.·.: https://bit.ly/45cSc6e
©️ “La valoración tributaria de los contratos de cuentas en participación”, by Jesús F. M. Bravo. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2023): https://bit.ly/4moKufF
✅ “Servicios intercompañía en materia de precios de transferencia”, by Gaston Fiorentino: https://bit.ly/3F4EZ4W
©️ “Preços de Transferência: Serviços Intragrupo e Compartilhamento de Despesas”, by Elidie Bifano. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT & DEF/FD-USP (2025): https://bit.ly/4j7180V
✅ “La territorialidad del Impuesto de Industria y Comercio en la economía digital”, by Juan Pablo Urueña Saavedra: https://bit.ly/43i6iRc
©️ “Incidência (ou não) e sujeitos da eventual obrigação tributária de ISSQN sobre a inserção de advertisements nas streams da plataforma Twitch”, by Gabriel Paraizo, Luiz Eduardo Schäfer Artigas and Ricardo A. R. de Macedo. Published in Revista Judiciária do Paraná by EMAP – Escola da Magistratura do Paraná (2024): https://bit.ly/4iuUyRK
✅ “Aspectos clave en los acuerdos de costos compartidos: desde requisitos legales hasta implicaciones fiscales”, by Leidy Natalia Rojas Garcia: https://bit.ly/3FdpEPt
©️ “O Conceito de Benefício Mútuo no Âmbito do Cost Sharing Agreement no Brasil”, by Ana Carolina Groninger. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/3DFZd4e
✅ “Ley 2277 de 2022 y regalías en Colombia: ¿Un cambio constitucionalmente válido o una amenaza al principio de justicia tributaria en el sector de hidrocarburos?”, by Juan Pablo Mejía Stand: https://bit.ly/3ZlL0Rx
©️ “Royalties do petróleo sob o prisma da federação brasileira”, by João Pedro Accioly. Published in Revista Tributária e de Finanças Públicas by ABDT (2020): https://bit.ly/3F8CA9j
