🌎 The Argentine Association of Fiscal Studies (Asociación Argentina de Estudios Fiscales) has recently published a new issue of its prestigious journal, Revista de Tributación. It contains four articles on themes that range from the taxation of the digital economy to the bilateral agreement between Argentina and Uruguay governing the

🌎 APET – Cursos Tributários has recently published a new issue of their prestigious journal Revista de Direito Contábil Fiscal da APET. This issue features 12 articles on themes ranging from transfer pricing documentation to foreign tax credits in CFC rules. The journal is coordinated by the President of APET, Marcelo Magalhaes

🌎 Revista Debates Tesis is a new publication of the Master’s Program of Budgetary and Tax Law of Universidad de Buenos Aires. Its goal is to give visibility to the theses defended by students of the Program. This inaugural issue is centered on the thesis of Anabella Kleiman, titled “Reglamentos

Introduction On November 19, 2025, the OECD published a much-anticipated update to its Model Tax Convention. This update includes many relevant amendments. Some have to do with Article 9 (a clarification of its scope vis-à-vis domestic laws – BEPS-inspired or otherwise – on interest deductibility), others with Article 25 (on

🌎 APET – Cursos Tributários has recently published a new issue of their prestigious journal Revista de Direito Tributário da APET. This issue features 17 articles on themes ranging from the taxation of dividends to transfer pricing. The journal is edited by the President of APET, Marcelo Magalhaes Peixoto. ❤️

🌎 The Colombian Institute of Tax Law (ICDT Instituto Colombiano de Derecho Tributario) has recently published a new issue of their prestigious Revista ICDT. Organized with the contribution of Fedesarrollo, this issue contains 12 articles on the perspectives of tax reform in Colombia. The Director of this publication is Juan