🌎 The Peruvian Institute for Tax Research and Development (IPIDET) has recently published a new issue of its prestigious journal, Tributación & Desarrollo. It features 9 articles about tax topics ranging from transfer pricing to the taxation of digital services.
❤️ Consider supporting our mission and joining the LATPF Community as an individual or institutional member (https://latpf.org/membership/). Here is the list of this issue’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/):
✅ “Prestación de servicios profesionales remotos en la Comunidad Andina: alternativa de solución a la doble no imposición tributaria”, by Angelo Bianchi (p. 10-21): https://bit.ly/4lTkGHU
©️ “Análise sobre a não incidência do IRF sobre remessas ao exterior em contraprestação de serviços técnicos que não pressupõem, em si mesmos, qualquer transferência de tecnologia, nas hipóteses em que o protocolo faz referência ao conceito de know-how”, by Luís Eduardo Schoueri and Gabriel Bez-Batti. Published in Revista de Estudos Institucionais by Faculdade Nacional de Direito FND – UFRJ (2025): https://bit.ly/44NVPz1
✅ “Algunas consideraciones respecto al tratamiento contable de las plantas productoras”, by Carlos Valle Larrea (p. 22-29): https://bit.ly/4lTkGHU
©️ “Tributação no agronegócio (ICMS e ITR) e norma contábil relevante (CPC 29 – Ativo Biológico e Produto Agrícola) para o agronegócio”, by João Marcos Castro and Silvano M. Galvão. Published in Revista Tributária e de Finanças Públicas by ABDT (2024): https://bit.ly/473xI0B
✅ “Los reportes de sostenibilidad y el incremento de los beneficios del modelo tradicional de reporte financiero”, by Carlos Fernandez-Varela (p. 30-37): https://bit.ly/4lTkGHU
©️ “Mirada crítica a la sostenibilidad tributaria en Chile”, by Rocío Cantuarias. Published in Revista de Derecho Tributario by Universidad de Concepción (2024): https://bit.ly/4l0zIu3
✅ “El IRS adoptará reglas simplificadas de precios de transferencia para distribuidoras”, by Enrique Díaz Tong, Sophia Castro Jurado and Jack Ortega (p. 38-41): https://bit.ly/4lTkGHU
©️ “Fiscalidad internacional: reflexiones sobre el régimen de precios de transferencia”, by Jaime Enrique Gomez and Estephanie Munar Diaz. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2024): https://bit.ly/45lBsJA
✅ “Regla del ‘EBITDA’: intereses que exceden el límite y su impacto en el crédito fiscal”, by Nathalie Ninuma and Daily Vega (p. 42-47): https://bit.ly/4lTkGHU
©️ “Deductibility of Financial Expenses and Their Tax Incidence. International Comparison”, by Marlon Manya Orellana. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2024): https://bit.ly/40Ba0VD
✅ “La razonabilidad probatoria en servicios intragrupo: reflexiones sobre las fiscalizaciones de Test de Beneficio”, by Jesús A. Ramos Angeles and Paola De la Cruz Rojas (p. 48-57): https://bit.ly/4lTkGHU
©️ “Deducibilidad de gastos por servicios intragrupo: análisis de causalidad sobre gastos relacionados a servicios de marketing”, by Maria del Pilar Guerra Salvatierra, Pablo José Huapaya Garriazo and Francis Jean Pierr Sebastian Rodriguez. Published in Tributos y Aduanas by SUNAT (2022): https://bit.ly/472d5C1
✅ “Servicios digitales: ¿Automáticos o no?”, by Jhonny Esquivel (p. 58-63): https://bit.ly/4lTkGHU
©️ “El IVA colombiano y los servicios digitales”, by ERIC THOMPSON. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2021): https://bit.ly/3H7NCwt
✅ “Análisis Jurisprudencial de la Regularización Tributaria en el Perú”, by José Jorge Nava Tolentino (p. 64-75): https://bit.ly/4lTkGHU
©️ “Regímenes de regularización impositiva. Un recorrido por los conflictos dirimidos a nivel judicial”, by Anahí Flavia Perez. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2023): https://bit.ly/45nggTy
✅ “Inversión en Obras Públicas de Infraestructura y de Servicios Públicos e Impuesto a la Renta: a propósito del artículo 22° del Decreto Supremo Nº 59-96-PCM”, by Roberto E. Polo Ch. (p. 76-87): https://bit.ly/4lTkGHU
©️ “Outorga em concessões públicas – impactos na apuração da contribuição ao PIS e da COFINS”, by Renato Nunes and Lucas Barducco. Published in Revista de Direito Tributário da APET by APET – Cursos Tributários (2024): https://bit.ly/473ymLz
