📚 Universidad Blas Pascal, IBDT – Instituto Brasileiro de Direito Tributário and Universidad Externado de Colombia have recently released their journals featuring articles from LatAm and non-LatAm experts about tax topics ranging from fiscal secrecy to anti-abuse clauses. Articles have been published in Spanish, Portuguese and English, and are freely available online.
These articles include:
🔼 “El Secreto Fiscal en los Procesos Penales. ¿Una Garantía Constitucional Olvidada? A Propósito de un Fallo de la Cámara Federal de Casación Penal (Fiscal Secrecy in Criminal Proceedings. A Forgotten Constitutional Guarantee? Regarding a Ruling of the Federal Chamber of Criminal Appeals), by German Luis Gianotti. Available in Spanish at: https://shorturl.at/yLOX3
❇ “Cláusulas Gerais Antiabuso: a Interpretação não Compatível com a Atribuição do Poder por Meio de Regras” (GAARs: the Interpretation Not Compatible with the Attribution of Power via Rules), by Marina Tanganelli Bellegarde. Available in Portuguese at: https://shorturl.at/qyAP5
✴ “Colombian Tax Bill – Significant Economic Presence”, by Camilo Otálora. Available in English at: https://shorturl.at/eqGM9
🔼 “Reflexiones sobre el Acuerdo de Intercambio Automático de Información Financiera Firmado entre Argentina y EE.UU. y su Incidencia sobre Tenedores de Activos no Declararados en esa Jurisdicción” (Reflections on the Agreement for AEOI signed between Argentina and the U.S. and its Impact on Holders of Undeclared Assets in that Jurisdiction), by Juan Martin Arias. Available in Spanish at: https://shorturl.at/yLOX3
❇ “A Natureza Jurídica da Fonte Pagadora no Imposto de Renda na Fonte e seu Regime Jurídico” (Source Legal Status in Income Withholding Tax and its Legal Framework), by Bruno Fettermann. Available in Portuguese at: https://shorturl.at/azAOZ
✴ “La responsabilidad del administrador en hipótesis de inexactitud tributaria” (Liability of the Administrator in the Hypothesis of Tax Inaccuracy), by Daniel Ochoa Giraldo and Esteban Villegas Palacio. Available in Spanish at: https://shorturl.at/dnyY3
🔼 “Sistema de Pago Organizado en el Impuesto sobre los Creditos y Debitos Bancarios” (The Organized Payments System in the Tax on Bank Credits and Debits), by Marcelo Santiago and German A. Crespi. Available in Spanish at: https://shorturl.at/yLOX3
❇ “Benefícios Fiscais e a Concorrência: entre o Sistema Antitruste Europeu e o Brasileiro” (Tax Benefits and Competition: between the European and the Brazilian Antitrust Systems), by Elias Charamba Jr.. Available in Portuguese at: https://shorturl.at/juMP1
✴ “Proveedores ficticios y su régimen sancionatorio tributario en Colombia” (Fictitious Suppliers and their Tax Penalty Regime in Colombia) by María Fernanda Amaya Torres. Available in Spanish: https://shorturl.at/iltAP
You can find the full issues of the three journals here:
https://shorturl.at/yLOX3 (Argentina)
https://shorturl.at/cnsBX (Brazil)
https://shorturl.at/bhxZ1 (Colombia) 🌎
