🌎 IFA Branch Curaçao-Aruba-Sint Maarten has recently published a special issue of its prestigious Caribbean Tax Law Journal, edited by Germaine Rekwest and Leopoldo Parada. It features 07 (seven) articles about themes related to international tax cooperation (and in particular the ongoing work at the United Nations).
❤️ Want to become a member of LATPF? You can find more information abour membership plans on our website (https://latpf.org/membership/). Here is the list of this issue’s articles + other recommended articles written by LatAm authors about related topics and available in the Curated Section (©️) of the Latin American Tax Policy Forum (LATPF) platform (https://latpf.org/curation/):
✅ “Historical evolution of international tax cooperation at the UN”, by Nikki Teo (p. 6-13): https://bit.ly/4psRadW
©️ “Construindo um sistema tributário global”, by Fernando Zilveti. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT – Instituto Brasileiro de Direito Tributário and Universidade de São Paulo (2025): https://bit.ly/4gp9kZY
✅ “UN Tax Negotiations: North-South Tensions and the Challenge of Institutional Legitimacy”, by Dr. Assaf Harpaz (p. 14-19): https://bit.ly/3IsrflY
©️ “Adoption, Implementation and Development in Domestic Legislations of the Proposed Multilateral Measures for the Taxation of the Digital Economy”, by Ana Cristina Triana Suarez. Published in the Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2021): https://bit.ly/4nVqLUT
✅ “Economic Fragmentation and the Future of International Tax Cooperation”, by Leopoldo Parada (p. 20-26): https://bit.ly/46rl35M
©️ “La cooperación tributaria internacional: una nueva tendencia”, by Carlos Protto. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2024): https://bit.ly/4nAGicm
✅ “Getting it right: What the negotiations around the UN Framework Convention should focus on”, by Peter Hongler and Simon A. Habich (p. 21-31): https://bit.ly/48jDwDQ
©️ “The Global Tax Governance: the Current Role of the OECD and the UN in Contemporary International Tax Law”, by Izadora Coutinho. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT – Instituto Brasileiro de Direito Tributário and Universidade de São Paulo (2025): https://bit.ly/4gp9kZY
✅ “From Practice to Power: African Tax Leadership Beyond a Stalled UN Framework”, by Afton Titus (p. 32-39): https://bit.ly/3K0u7Y1
©️ “Some Aspects About BEPS and the Status of the Developing Countries”, by André Elali. Published in Anais do X Congresso Brasileiro de Direito Tributário Internacional by IBDT – Instituto Brasileiro de Direito Tributário and Universidade de São Paulo (2025): https://bit.ly/4gp9kZY
✅ “Tax Expertise and Statecraft in the Framework Convention Negotiations”, by Miranda Stewart and Aicha Anilus (p. 40-49): https://bit.ly/48ijWI7
©️ “Governança Fiscal Internacional: Entre a Fragmentação e o Déficit de Legitimidade”, by Luís Eduardo Schoueri and Roberto Codorniz Leite Pereira. Published in Revista de Direito Internacional Econômico e Tributário by Universidade Católica de Brasília (2021): https://bit.ly/3It4kXM
✅ “Tax sovereignty and international tax cooperation in the Trump Era”, by Allison Christians (p. 50-56): https://bit.ly/42jV3bx
©️ “From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework”, by Felipe Yañez. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2024): https://bit.ly/4pxB96Q