Recommended articles: Double Tax Treaties, Brazilian Tax Reform and other topics

🌎 Here is a list of recommended articles from LatAm authors about matters of domestic and/or international tax policy. These are recent publications freely available online and curated by the Latin American Tax Policy Forum (LATPF):

✅ “Hollowness and Indifference in Global Tax Governance: The Cases of Haiti and Nicaragua”, by Roberto Ramos Obando. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2024-10. Available at: https://bit.ly/3YzVGvL

✅ “Tratados de doble tributación en Nicaragua y sus efectos en las operaciones económicas y financieras de los contribuyentes transnacionales en el país” (“Double taxation treaties in Nicaragua and their effects on the economic and financial operations of transnational taxpayers in the country”), by Lester Tunnermann Vanegas. Published by the Universidad Santo Tomás Bucaramanga in Revista Iustitia (2024). Available in Spanish at: https://bit.ly/3YA827b

✅ “Como será o Contencioso Administrativo do IBS/CBS? Que Tipo de Contencioso Queremos Ter, após a Reforma Tributária do Consumo? Uma Análise a partir de Projetos de Lei Complementar que Pretendem Regulamentá-lo” (“What will the IBS/CBS Administrative Litigation be like? What Type of Litigation Do We Want to Have after the Consumption Tax Reform? An Analysis Based on Complementary Bills That Aim to Regulate It”), by Murilo Abreu. Published by Amagis – Associação dos Magistrados Mineiros in Amagis Jurídica (2024). Available in Portuguese at: https://bit.ly/3BVSMJf

✅ “Los servicios intragrupos en el ordenamiento jurídico tributario nicaragüense” (“Intragroup services in the tax legal system of Nicaragua”), by Arling Solórzano. Published by the Universidad Santo Tomás Bucaramanga in Revista Iustitia (2024). Available in Spanish at: https://bit.ly/4fE7iES

✅ “Informalidad tributaria: Guatemala y Costa Rica” (“Tax informality: Guatemala and Costa Rica”), by Debbie S. M. Morales. Published by Universidad de San Carlos de Guatemala in Revista Análisis de la Realidad Nacional (2024). Available in Spanish at: https://bit.ly/3BUFFaV

✅ “O princípio da neutralidade e suas implicações na reforma tributária” (“The principle of neutrality and its consequences for the tax reform in Brazil”), by Janssen Murayama and Mariana Valença. Published by Revista Consultor Jurídico (ConJur) (2024). Available in Portuguese at: https://bit.ly/4dUNoDm

✅ “Hacia una tributación justa: la armonización de los principios de equidad y capacidad contributiva junto a su observancia en la implementación del esquema de rebajas al impuesto a la renta para personas naturales” (“Towards fair taxation: the harmonization of the principles of equity and tax capacity together with their observance in the implementation of the income tax reduction scheme for individuals”), by Ivana Matijevic and Alberto Bonilla. Published by Universidad San Francisco de Quito in USFQ Law Review (2023). Available in Spanish at: https://bit.ly/3C8s0gv