Terms and Conditions

LATPF Fórum e Curadoria Digital Ltda. (“LATPF”), a limited liability company (“sociedade limitada”) registered under CNPJ/MF No. 58.400.320/0001-19, headquartered at Avenida Oliveira Paiva, No. 1600, Loja 11, Cidade dos Funcionários, ZIP Code 60.822-130, Fortaleza, CE, Brazil, hereby informs through these Terms and Conditions the relevant provisions regarding its digital platform (“Platform”) for the use of its Free Users, Individual Subscribers, and Institutional Subscribers (also referred to as “Users and Subscribers”). The services provided by LATPF (“Services”) to its Users and Subscribers are described in these Terms and Conditions of Use (in their latest version).

1. Definitions

The terms and expressions used in this document have the definitions listed below, except in cases where the specific clause governing them specifies otherwise in the text:

LATPF is the limited liability company LATPF Forum and Digital Curation Ltd., registered under CNPJ/MF No. 58.400.320/0001-19, headquartered at Av. Oliveira Paiva, No. 1600, Loja 11, Cidade dos Funcionários, ZIP Code 60.822-130, Fortaleza, CE, Brazil.
Platform is the website http://www.latpf.org, titled “Latin American Tax Policy Forum” (with its translations into Spanish as “Foro Latinoamericano de Política Tributaria” and into Portuguese as “Fórum Latino-Americano de Política Tributária,” with the English version always prevailing).
Services are the provision of technical content on tax policy in or relevant to the Latin American region through (i) Posts, (ii) Reports, and (iii) Curated Section.
Posts are technical content posts about tax policy in Latin America or relevant to Latin America made available on the Platform and on LATPF’s social media for Free Users (as well as Individual Subscribers and Institutional Subscribers). Posts include both the technical content itself and announcements about events and partnerships relevant to the scientific and debate purposes on tax policy that LATPF promotes.
Reports are technical content reports on tax policy in Latin America or relevant to Latin America made available on the Platform and shared on LATPF’s social media in advance for Individual Subscribers and Institutional Subscribers through their Subscriber Access.
Curated Section is the tool available through Subscriber Access that, via Curator’s Notes and/or its search and listing system, recommends articles from tax journals (Law, Accounting, or Economics) in Latin America selected by LATPF for its Individual and Institutional Subscribers. It includes data such as the author(s)’ name(s), article title, journal title, the publishing institution’s name, the country where the institution is located (or countries/regions covered by the institution, if multiple), and the publication year, as well as the publication link on the journal’s official website. LATPF does not provide the articles themselves (their .DOC, .DOCX, or .PDF files, or the HTML page with their full content) on the Platform.
Curator’s Notes are texts with research and study instructions that compile and recommend references to articles by Latin American authors on relevant tax policy topics for the region.
Subscriber Access is the access to LATPF’s Platform content pages available only to Individual Subscribers and Institutional Subscribers via their login and password.
Free User is an individual or legal entity who has access to LATPF’s Platform without paying any Subscription fee, meaning they only have access to LATPF’s Posts.
Subscription is the acceptance to receive LATPF’s content provision services – except for the free access to Posts – upon payment of the price established on the Platform.
Individual Subscriber is an individual who, having entered into a Subscription agreement with LATPF, is entitled to access Reports and the Curated Section via their login and password on the Platform (for the period defined in the Subscription agreement until its cancellation).
Institutional Subscriber is a legal entity that, having entered into a Subscription agreement with LATPF, is able to offer a predetermined number of Platform access credentials to its students, professors, and/or other employees. The number and simultaneity of access credentials used shall rely on a prior agreement with LATPF. Access rights for the Institutional Subscriber are the same as those permitted under the agreement for Individual Subscribers.
Sponsor is a legal entity that hires LATPF to display its brand, products, and/or services on the Platform through advertisements or sponsored Posts. LATPF commits to clearly identify its Sponsors. The presence of advertisements and Sponsors’ brands does not represent any recommendation, endorsement, or liability of LATPF for the sponsored products/services.
Terms and Conditions are the provisions contained in this document (in its latest version), governing access to and use of the Platform and its content, services, and features.
Privacy Policy is the document consolidating provisions regarding the use, processing, and sharing of data of Free Users, Individual Subscribers, and Institutional Subscribers by LATPF.
Newsletter is the electronic correspondence (via email) sent to Individual and Institutional Subscribers, only upon their authorization during or after their Subscription, to periodically communicate them about new Reports, or about Curated Section updates, and the most accessed Posts on the Platform and LATPF’s social media.

2. Acceptance of the Terms and Conditions of Use

By accessing or using the content available on LATPF’s Platform and its Services, whether free or subscription-based, you agree to these Terms and Conditions. If you do not agree with any provision herein, please refrain from using the Platform or LATPF’s Services. LATPF reserves the right to adjust/modify the presentation, configuration, and availability of the Platform and its Services at any time. The same applies to these Terms and Conditions, defined as key requirements for the usage of LATPF’s Platform and Services.

3. Services and Content for Free Users

Free Users of LATPF’s Platform will have access to Posts made available to the public, whether published on the Platform or republished on LATPF’s social media.

All free content produced by LATPF (excluding private or copyrighted content referenced in its Posts) may be reproduced by Free Users for personal use, provided LATPF is cited as the source of the copied/adapted content.

4. Registration, Services, and Content for Individual Subscribers

Individual Subscribers of LATPF’s Platform will have access to Posts, Reports, and the Curated Section. Reports and the Curated Section are available to Individual Subscribers via their login and password (Subscriber Access).

Individual Subscriber registration requires creating an account with LATPF. When creating the account, the Individual Subscriber must provide truthful and complete information as required by the Subscription form. Upon completing the account creation and formalizing the Subscription agreement, the Individual Subscriber will receive login credentials for Subscriber Access. Sharing login credentials with third parties is prohibited.

Each Individual Subscriber is responsible for maintaining the confidentiality of their login credentials and for activities conducted through their account. LATPF reserves the right to suspend or terminate accounts of Individual Subscribers who violate these Terms and Conditions.

Individual Subscription Plans. Individual Subscription Plans are those listed on LATPF’s Platform, with monthly or annual billing.
Formalization of Subscription, Billing, and Cancellation. The Individual Subscription is formalized by completing the account creation form on LATPF’s Platform and paying the Subscription fee, charged monthly or annually per the chosen Plan. The Subscription is automatically renewed until it is canceled by the Individual Subscriber. Unless canceled before the billing date, you authorize LATPF to charge the next billing cycle’s Subscription fee using your payment method.
Conditions for Subscriber Access to LATPF’s Platform. To access LATPF’s Platform Services as an Individual Subscriber, you must have Internet access via a compatible device and provide valid, updated payment method(s). Subscriber Access is granted solely via the use of a login and a password.
Copyrights on Report Content. Each Report is technical content provided in advance to Individual Subscribers (early access). Copying, reproducing, or sharing Reports is prohibited unless LATPF (i) expressly permits it or (ii) republishes the Report as a Post after at least 3 months, at which point it may be shared by Users and Subscribers with proper attribution. The decision to republish Reports as Posts is entirely at LATPF’s discretion.

5. Registration, Services, and Content for Institutional Subscribers

All provisions in Clause 4 apply to Institutional Subscribers, with the following distinctions:

Subscription Plans. Subscription Plans represent the granting of individual access credentials (similar to Individual Subscriptions) to individuals designated by the Institutional Subscriber.
Formalization of Subscription Plans. To formalize the Subscription agreement, Institutional Subscribers must contact LATPF’s team via support@latpf.org. This ensures that the Subscription package will include the number and simultaneity of requested access credentials.
Modification of Number/Simultaneity of Access Credentials. By emailing support@latpf.org, Institutional Subscribers may modify the number/simultaneity of Subscriber Accesses, with changes effective for the next billing cycle.

6. Content Available in the Curated Section

The content available in the Curated Section search tool – accessible to both Individual and Institutional Subscribers – is a listing of articles from tax journals (or journals containing tax-related issues or articles) in Latin America selected by LATPF. All listed journals are publicly accessible. Journal and article data (titles, authors, abstracts) are public. LATPF does not provide full articles (in any format) on its Platform; all references direct Subscribers to the journals’ official websites.

Inclusion of Articles/Journals in the Curated Section. LATPF may add new articles/journals to the Curated Section after evaluation, selecting only publicly accessible journals published by Latin American institutions. All selected articles must have publication dates from 2020 onward.
Removal of Articles/Journals from the Curated Section. Upon request by the publishing institution of a journal or the author(s) of a recommended article, LATPF may remove articles from the Curated Section of its Platform. Requests must be emailed to support@latpf.org.
Frequency of Curated Section Updates. LATPF’s team strives to update the Curated Section with the latest volumes and issues/numbers of selected LatAm journals but does not guarantee a fixed timeline for adding new articles.
Inclusion and Updates of Curator’s Notes. LATPF reserves the right to add or update Curator’s Notes at any time. These Notes cite references to articles with public links, though other articles may also appear via the search tool.

7. Frequency and Content of LATPF’s Posts and Reports

Posts are shared on LATPF’s Platform and social media according to a flexible schedule. There is no fixed frequency for Posts. The assessment of whether a theme of tax policy should be featured on a Post, as well as of the content of our Posts in relation to events and other themes related to those of tax policy for LatAm, is under the sole discretion of the LATPF Team.

Reports are published monthly, preferably during the first week of each month. The technical content of each Report is determined exclusively by LATPF’s team.

Users and Subscribers may suggest topics for Posts or Reports via an email to latpf@latpf.org.

8. Security of Subscriber’s Access Credentials

Subscribers are responsible for ensuring the security/privacy of their own login and password credentials (Access Credentials). Unauthorized account use must be reported immediately to support@latpf.org. Sharing Access Credentials violates these Terms and may result in suspension of your Subscriber Access.

9. Use of Cookies

LATPF’s Platform uses cookies to enhance navigation. Users and Subscribers may disable cookies via their browser, though this may affect functionality.

10. Partnerships with Sponsors

LATPF may partner with Sponsors to display brands or sponsored Posts on the Platform. Sponsors are clearly identified in our Platform and LATPF does not endorse and is not responsible for the delivery and/or execution of their products/services.

11. Personal Data Protection

Data collection, storage, and processing comply with Brazil’s General Data Protection Law (Law No. 13.709/2018). For details, see the Privacy Policy or contact us via email at support@latpf.org.

12. Intellectual Property and Copyrights

All content on LATPF’s Platform (texts, images, videos, etc.) is LATPF’s property (except third-party articles referenced in the Curated Section). Reports may not be copied unless permitted under Clause 4.4. Posts are licensed under CC BY-NC-ND 4.0. Users may share Posts of LATPF as long as they comply with the following:

You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
You may not use the material for commercial purposes.
If you remix, transform, or build upon the material, you may not distribute the modified material.

13. Use of Content for AI Training

The content available on the LATPF Platform is protected by copyright and other applicable intellectual property laws. This content does not include the text of the Curated Articles in the Curated Section, the copyright of which belongs to the institutions that publish them and/or their authors.

The use of LATPF content for training artificial intelligence models, machine learning algorithms or any other similar technology, regardless of whether its use is for commercial or non-commercial purposes, is expressly prohibited without the prior, express and written authorization of LATPF. Any unauthorized use of the Platform’s content for these purposes will be considered a violation of LATPF’s rights and may result in appropriate legal measures to protect its rights and interests.

14. Liabilities

LATPF is not responsible for any damages suffered by Users and/or Subscribers and/or third parties that, in any way, have their origin or dependence related to the Platform. LATPF does not sell the products and does not provide the services offered by its Sponsors, nor does it sell them or intervene in their delivery/execution, even if the purchase process eventually begins on the Platform.

Users and Subscribers acknowledge and accept that, when carrying out negotiations with Sponsors, they do so at their own risk, and that therefore they exempt LATPF from any liability.

15. Refund Policy

In compliance with civil and consumer legislation, LATPF is required to refund the price paid for the Subscription to the Individual Subscriber and/or the Institutional Subscriber in case of withdrawal and within a period of up to 07 (seven) days. The period begins on the day following the date on which the Subscriber informs the LATPF of their withdrawal.

If the Individual and/or Institutional Subscriber wishes to make any suggestions or complaints about our refund policy, we ask that you please contact us at support@latpf.org.

16. Governing Law

These Terms and Conditions are governed by and interpreted in accordance with the laws in force in the Federative Republic of Brazil. All disputes, actions and other matters relating to it will be determined in accordance with this legislation. The forum of the city of Fortaleza, state of Ceará, Brazil, is elected as the sole competent forum to resolve any doubts pertaining to these Terms, to the exclusion of any other forum, however privileged it may be or may become.

17. Electronic Communications

When using the Platform as an Individual or Institutional Subscriber, you agree to receive electronic communications related to your account and the Services offered. We will send information related to your account (e.g., payment authorizations, charges, password or payment method changes, confirmation messages or notifications) only in electronic format, such as, for example, via email to the address provided during registration.

18. Updates to Terms and Conditions

LATPF reserves the right to adjust, modify or update these Terms and Conditions at any time. Such changes will be communicated to Individual and Institutional Subscribers and will come into effect immediately upon publication on our Platform.