🌎 Earlier this year, the Argentine Association of Fiscal Studies (Asociación Argentina de Estudios Fiscales – AAEF) published a new issue of its prestigious journal, Revista de Tributación. It features six articles written by prominent experts about themes ranging from VAT to international tax hubs.
❤️ 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/):
✅ “Los nexos de conexión tributaria de los Estados, su problemática y debilidades”, by Rubén O. Asorey: https://bit.ly/4k6BzOs
©️ “¿Y si falla el pilar I? El futuro de la tributación de la digitalización de la economía”, by Jonatan Israel Navon. Published in Revista de Derecho Tributario by @Universidad de Conce (2024): https://bit.ly/40jeiRD
✅ “Centros fiscales globales”, by Eduardo Baistrocchi: https://bit.ly/3SD0U6a
©️ “Tributação de investimentos em fundo offshore sediado em paraíso fiscal”, by Leonardo Freitas de Moraes e Castro. Published in Revista Tributária e de Finanças Públicas by ABDT (2023): https://bit.ly/3SDsAb9
✅ “El IVA y la falsedad ideológica del instrumento privado”, by walmyr herberto grosso sheridan: https://bit.ly/44BZNLr
©️ “A Súmula n. 509 do Superior Tribunal de Justiça e o Ônus da Prova de Inidoneidade de Notas Fiscais”, by Davi C. do Amaral and Paulo Rosenblatt. Published in Revista de Direito Tributário da APET by APET – Cursos Tributários (2023): https://bit.ly/4kmi83A
✅ “El derecho tributario y la economía digital”, by Gerardo Enrique Vega: https://bit.ly/43yzULw
©️ “Economía digital y fiscalidad. Retos y desafíos”, by Carla Mares (PhD). Published in Tributos y Aduanas by SUNAT (2022): https://bit.ly/4hq0g61
✅ “Nociones y relaciones del treaty shopping”, by Daniel Guillermo Pérez: https://bit.ly/4j40dOl
©️ “A Critical Analysis Of The Principal Purpose Test Rule’s Core Features And Its Practical Applicability”, by Guilherme Navarro. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/3H0khnu
✅ “Principales obligaciones fiscales y regulatorias de los Proveedores de Servicios de Activos Virtuales de Argentina”, by Marcos Zocaro: https://bit.ly/4mlsjHt
©️ “Crypto-Asset Reporting Framework (CARF): Evidência da Troca Automática de Informações para Fins Fiscais como Costume Tributário Internacional”, by Lillie Lima Vieira. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT / DEF-FDUSP (2025): https://bit.ly/4j7180V
