📚 IFA Branch Curaçao-Aruba-Sint Maarten has just released Edition 7 of their prestigious Caribbean Tax Law Journal (https://bit.ly/41A4HGX). The journal is edited by Leopoldo Parada – other members of the Editing team include Germaine Rekwest, Shu-Chien (Jennifer) Chen and Hans Ruiter.
💡 Here is the list of articles in this Edition of the Caribbean Tax Law Journal. As usual, below each entry the Latin American Tax Policy Forum (LATPF) adds a recommendation of two recent articles about similar topics published in LatAm journals (or written by LatAm authors):
✅ “Why should Latin America and the Caribbean be aware of the European Union tax initiatives?”, by Andrea Laura Riccardi Sacchi, PhD (p. 7-12): https://bit.ly/3XIIVyv
1️⃣ “Políticas Públicas e Harmonização Tributária Regional Internacional: A Experiência Latino-Americana”, by Jeferson Teodorovicz. Published in Revista Cadernos do Programa de Pós-Graduação em Direito/UFRGS by Universidade Federal do Rio Grande do Sul (2019): https://bit.ly/4biz9IS
2️⃣ “El Impacto de la jurisprudencia tributaria del TJUE en los tribunales latinoamericanos (o acerca del nacimiento de un nuevo ‘diálogo judicial global’ en materia tributaria)”, by Adolfo Martin Jimenez. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2013): https://bit.ly/3XePpVd
✅ “China’s tax incentives under the global minimum tax: Assessment and responses”, by Yi Zheng (p. 14-21): https://bit.ly/3XIJHLV
1️⃣ “The Brazilian QDMTT: Playing by the Rules”, by Lucas de Lima Carvalho. Published in Tax Notes International by Tax Notes (2025): https://bit.ly/4ieP11c
2️⃣ “El Pilar Dos: objetividad, pragmatismo y revolución”, by Ciro Meza. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2021): https://bit.ly/3Ugnt0V
✅ “Who is afraid of arbitration to solve tax disputes? A look Into the Caribbean Region for spotting problems and proposing solutions”, by Ricardo García Antón (p. 23-29): https://bit.ly/43bcvQF
1️⃣ “La cláusula de la Nación Más Favorecida establecida en un TBI, como recurso para la extensión de la validez del arbitraje internacional como medio de resolución de disputas en materia fiscal en la República Argentina, de conformidad a la Acción 14 de BEPS”, by PhD. Cand. Prof. Florencia L. Márquez Bonino. Published in Revista de Tributación de la Asociación Argentina de Estudios Fiscales by AAEF (2022): https://bit.ly/439fzN7
2️⃣ “Arbitragem e a justiça em conflitos de ordem tributária”, by Alexandre da S. de Oliveira and Liciane Barroso Guerra. Published in Revista Tributária e de Finanças Públicas by ABDT (2020): https://bit.ly/3DawYKE
✅ “Tax compliance metrics in emerging economies: lessons from Ecuador and its regional neighbors”, by John Arias Izquierdo (p. 31-39): https://bit.ly/41xiOg8
1️⃣ “Diseño de Estrategias Tecnológicas para la Armonización de Procesos y Sistemas de Cumplimiento Tributario de los Contribuyentes”, by Bernardo Marchant. Published in Revista de Estudios Tributarios by Universidade do Chile (2020): https://bit.ly/43duFky
2️⃣ “International Experience in the Application of Behavioral Economics to Encourage Voluntary Compliance with Tax Obligations”, by Pablo Grande Serrano. Published in Revista Análisis Tributario by AIT – Estado Plurinacional de Bolivia (2021): https://bit.ly/49CV78E
✅ “AEOI standard and tax transparency: A new positive scenario for Curaçao”, by Germaine Rekwest (p. 40-45): https://bit.ly/4ibsMK9
1️⃣ “Intercambio de información internacional: uso efectivo de la información para una fiscalización basada en riesgo”, by Verónica Grondona and Martín B. Cavaco. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2022): https://bit.ly/3QAMGSs
2️⃣ “O Intercâmbio de Informações para Fins Tributários entre Brasil e Estados Unidos da América frente ao Entendimento do Supremo Tribunal Federal acerca do Sigilo de Dados”, by Gustavo Feil. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2023): https://bit.ly/3XkEHwq
