🌎 The Interamerican Center of Tax Administrations (Centro Interamericano de Administraciones Tributarias – CIAT) has just released the June issue of its prestigious Tax Administration Journal (Revista de Administración Tributaria). The publication is directed by Marcio Ferreira Verdi, who is also a member of its Editorial Board together with Santiago Díaz de Sarralde Miguez and Alejandro Juárez Espindola.
The full issue is available in PDF here: https://bit.ly/45RVgD8. Among its many thought-provoking articles in Spanish, the Latin American Tax Policy Forum (LATPF) highlights the following:
➡ “El incremento patrimonial no justificado como instrumento para gravar patrimonio oculto” (“The unjustified asset increase as an instrument for the taxation of hidden assets”), by Sussy Calvo Solis (p. 27-46).
➡ “La autoridad competente para declarar la elusión tributaria en Chile y en el derecho comparado” (“The competent authority to declare tax avoidance in Chile and in comparative law”), by Felipe Conejeros Saavedra (p. 47-74).
➡ “Impuestos ambientales en Honduras, una perspectiva desde la tributación y sus efectos en el cambio climático” (“Environmental taxes in Honduras, a perspective from taxation and its effects on climate change”), by Edgardo Espinal (p. 95-110).
➡ “El capital humano de las administraciones tributarias en la era exponencial” (“The human capital of tax administrations in the exponential era”), by Rodrigo Luis González Cao (p. 133-150).
➡ “Reformas fiscales Anti-BEPS y la OMC: Para abordar los desafíos tributarios mundiales” (“Anti-BEPS Tax Reforms and the WTO: Addressing Global Tax Challenges”), by Antonio Lopo Martinez (p. 151-162).
➡ “La deducibilidad de los gastos financieros y su incidencia tributaria. Comparativo internacional” (“The deductibility of financial expenses and their tax incidence: International comparison”), by Marlon Manya Orellana (p. 163-178).
➡ “Paraísos fiscales: ‘Cuarentena Fiscal’ en los domicilios de conveniencia y sociedades base. Enfoque peruano” (“Tax havens: ‘Tax Quarantine’ in domiciles of convenience and base companies. Peruvian approach”), by Sonia Jackeline Miranda Avalos (p. 195-212).
➡ “Propuesta de reglamento DeFi: Estimular la innovación financiera con transparencia y responsabilidad fiscal” (“DeFi regulation proposal: Stimulating financial innovation with transparency and fiscal responsibility”), by VINICIUS REGGIO (p. 249-264).
➡ “Gestión de riesgos de conformidad tributaria y aduanera y gestión de riesgos institucionales: Conceptos, similitudes, diferencias e integración con la estrategia” (“Tax and customs compliance risk management and risk management institutional risks: Concepts, similarities, differences and integration with strategy”), by André Luís Theresa (p. 265-286).
