Recommended article: Taxation by Analogy in LatAm Jurisprudence

🌎 This week, Tax Notes International features an article written by Larissa Torhacs and titled “Taxation by Analogy in Latin American Jurisprudence”. In it, the author analyzes an impressive total of fifteen precedents about analogy and tax matters (emanating from courts in Argentina, Brazil, Colombia and Mexico). She draws conclusions from her analysis and applies those to bills of law about cryptoassets and AI that have started to appear in regional parliaments.

Torhacs’ article is highly recommended and can be found (through a paywall) here: https://lnkd.in/dBJ_c828

If you are interested in the topic of taxation and analogy in LatAm and beyond, here is a list of additional articles recommended for reading by the Latin American Tax Policy Forum (LATPF):

✅ “Analogia no Direito Tributário Brasileiro” (“Analogy in Brazilian Tax Law”), by Daniela Gueiros Dias. Published by IBDT – Instituto Brasileiro de Direito Tributário. Available at: https://lnkd.in/dXDkvitZ (in Portuguese)

✅ “La Analogía en Derecho Tributario: Tópicos, Controversias y Algunas Reflexiones Críticas” (“Analogy in Tax Law: Topics, Controversies and Some Critical Concerns”), by Gloria Marín Benítez. Published by Centro de Estudos Financeiros. Available at: <https://lnkd.in/dW2KzEww> (in Spanish)

✅ “La Interpretación e Integración de la Norma Tributaria” (“Interpretation and Integration of the Tax Norm”), by TULIO OBREGON. Published by Universidad de Lima. Available at: <https://lnkd.in/dT2hzvBW> (in Spanish)