🌎 Universidad Católica del Táchira has recently released a new issue of its prestigious Tribûtum – Revista Venezolana de Ciencias Tributarias. This issue features 03 articles on topics ranging from transfer pricing to the taxation of illicit financial flows. The journal is directed by Jesús Manuel Oliveros Márquez.
❤️ 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/):
✅ “Evaluación de los indicadores de calidad de datos en los riesgos de financiamiento implícito en las empresas con vinculación venezolanas producto de las diferencias entre mercados geográficos”, by Nick Alexander, Mora España and LEONARDO ERNESTO VILLALBA GONZALEZ (p. 9-36): https://bit.ly/4qhNc7E
©️ “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/45lKlm0
✅ “Gestión del Conocimiento en Precios de Transferencia y Economía Digital”, by INGRID ROA and LEONARDO ERNESTO VILLALBA GONZALEZ (p. 37-69): https://bit.ly/4qhNc7E
©️ “Opções realisticamente disponíveis: legislação brasileira e determinações da OCDE”, by Walter Piekny. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2025): https://bit.ly/4qhNUSm
✅ “Juridicidad de la imposición a los Flujos Financieros Ilícitos de los desde la Racionalidad Tributaria Latinoamericana”, by pedro navas (p. 71-99): https://bit.ly/4qhNc7E
©️ “Gravabilidad de los actos ilícitos”, by Catalina Garcia Vizcaino. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2023): https://bit.ly/4pPNiDA