馃摎 Here are three articles discussing local and international tax policy themes relevant for LatAm that are recommended by the Latin American Tax Policy Forum (LATPF):
馃挷 In “Original Sin: Cost Sharing in the United States”, Elizabeth Stevens and H. David Rosenbloom discuss the extent to which U.S. cost sharing regulations have caused much of the turmoil that resulted in the OECD – OCDE BEPS Action Plan and the Two-Pillar solution. They also link tax policy failures in the U.S. to the ensuing wave of State Aid cases in the European Union (e.g., Apple). As said in the article: “[T]he United States’ misguided cost-sharing policy both sacrificed billions of dollars of tax revenue and destabilized a long-standing international tax consensus. […] The lesson for would-be U.S. policymakers is a simple one: Do not sit on your taxing rights; if you don’t tax it, someone else will.”
The article is available on Tax Notes here: https://bit.ly/40EHO56
馃尨 In “Constitution and Tax Standards that Induce Environmental Protection: Analysis, Perspective and Sustainability of Green Taxes”, Kyvia C. Chevalley, Pierre Franklin Araujo Silva and William Eufrasio Nunes Pereira delve into the future of eco-taxes in Brazil. The authors investigate the aspects of the new Brazilian indirect tax reform that are tied to environmental sustainability, with a particular focus on the destination of the new Goods and Services Tax collections. It would be interesting for readers to consider the authors’ observations in light of the ongoing debate about the scope of the new Selective/”Sin” Tax, which is also part of the reform (see article written by Felipe Kertesz Renault and Fabio G. in Portuguese for JOTA here: https://bit.ly/4emlws4).
The article is available in Portuguese as part of Cadernos de Dereito Actual (Asociaci贸n Xuristas en Acci贸n) here: https://bit.ly/4fEeVu1
馃摐 In “Las cl谩usulas antielusi贸n y su interacci贸n con los convenios para evitar la doble imposici贸n”, Javier Marinone analyzes anti-abuse clauses added to tax treaties before and after BEPS Action 6. The author emphasizes that even rules like the PPT do not vest tax authorities with the power to “create” taxable events out of thin air – their application of these clauses should be “extraordinary, careful and precise”. The author also discusses the well-known Molinos case, which was highlighted by Christos A. Theophilou in a recent article (discussing the asymmetrical application of BEPS Action 6 around the world – https://bit.ly/40GoBzV).
The article is available in Spanish as part of Revista de Tributaci贸n (Asociaci贸n Argentina de Estudios Fiscales ) here: https://bit.ly/4es6RLM
