Latin American Tax Policy Forum (LATPF)

LATPF is a think tank engaged in the discussion of tax policy design for countries in the Latin American region (which includes LatAm countries and neighbors).

[Tax Notes @TaxNotes]

Perspective: @lucasdelimac examines the status of the OECD’s multilateral instrument in Argentina and Peru. https://t.co/iShdgmQmMx

[Washington Journal @cspanwj]

.@TaxFoundation President @danieldbunn outlines positive effects of the tax provisions in the "big, beautiful bill", plus potential effects on the national debt and deficit.

"For individual income-tax payers, for business-tax payers there's a lot of permanence in this tax bill that allows them to plan their decision making, think about different investments, think about choices that they might make and that's really the big positive."

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🇭🇳🇦🇷🇨🇴🇧🇷 LATPF will host its FIRST webinar next Wednesday (July 9, at 10:30AM GMT-3). The topic is "Tax Incentives for the Renewable Energy Sector" and we will have 4 panelists from 4 LatAm countries discussing it live (Zoom and YouTube). Read more here: https://t.co/I0ZO50GdL5

[Lucas de Lima Carvalho @lucasdelimac]

🇧🇷🇵🇪🇲🇽🇨🇺 This Monday's issue of TNI (@TaxNotes) features an article I wrote with a critique of a recent @IMFNews Technical Note. The article cites examples from Brazil, Peru, Mexico and Cuba and it is available (through a paywall) here: https://t.co/DGq6h8L3eT

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🧠 30+ expert Curator’s Notes
📚 2500+ recommended articles from top LatAm tax journals
🌎 Covering 20+ countries across the region

✅ Full access for subscribers
👀 Non-subscribers? A solid preview.

Start here 👉 https://t.co/AJrHg67LYv

#LATPF #TaxPolicy #LatinAmerica

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🇧🇷🇺🇸 LATPF has published an article written by Rafael Benevides, Senior Tax Manager at @Meta and a Director at G.TECS. His article explores the U.S. FTC rules and their application to Brazilian withholding taxes. Available for FREE here: https://t.co/poIVLmibA7

[Latin American Tax Policy Forum (LATPF) @LATPForg]

💡The April LATPF Report is OUT! 📢 Subscribers can read "Tax Expenditures in Latin America: A Review" here: https://t.co/LQk64oqKtc

🔎 This report analyzes an @OECD publication and the revised version of Tax Expenditures Lab's GTETI Companion Paper, both released in Dec. 2024.

[Lucas de Lima Carvalho @lucasdelimac]

@TaxNotes has granted me permission to repost 10 TNI articles on @SSRN. Their topics range from tax and technology to international taxation and they were written between 2021 and 2024. You can find the full list here:

https://t.co/hAT172YQNr

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🎉 Today we are relaunching the Latin American Tax Policy Forum (LATPF) as a platform for the production and curation of LatAm tax policy content. To subscribe and support our independent project, find out more at https://t.co/zF0OLYwhUn 💡

[Lucas de Lima Carvalho @lucasdelimac]

🤖 This is the 3rd episode of "Tax and AI", a 4-episode series that I recorded for Blink - Blockchain, Law, Innovation and Knowledge last year. The episode drops today and can be accessed by subscribers on https://t.co/OQdqsf1kl8. Subtitles are available in 🇺🇸, 🇧🇷, 🇦🇷 and 🇩🇪.

[Lucas de Lima Carvalho @lucasdelimac]

🇧🇷 Here is a play-by-play of the 15 minutes (!) that it took for the Senate to present, discuss, and vote the bill of law that introduces the @OECD Pillar 2 QDMTT in Brazil. Let it be a warning for other LatAm countries that are yet to implement P2 rules.

https://t.co/597tJCTnPi

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🌎What do the Argentinian tax on cigarettes, the Colombian tax on ultraprocessed SSBs and the new Brazilian selective tax have in common? They are what the @WHO would call "health taxes".

See our commentary on the recent @OECD report here: https://t.co/HgUmErhrNY

[Lucas de Lima Carvalho @lucasdelimac]

Parts of the @OECD report are somewhat amusing, like when it says that smoking levels did not decrease in LatAm between the years of 2020 and 2022 (which we know was a period of low anxiety for smokers).

Available today on Bloomberg (@tax): https://t.co/DvInGPgwVt

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🌎 Should countries be able to weaponize their "interdependence" on one another to effectuate global tax policy reform? See our short review of @phdskat's new paper, titled "Harnessing network power: Weaponised interdependence in global tax policy", here: https://t.co/qRaAq2Fncv

[Lucas de Lima Carvalho @lucasdelimac]

🌎 This Monday, @TaxNotes features an article I wrote reviewing the documentary film "Tax Wars - The Battle for Tax Justice". The movie is centered on the work of activists and policymakers from @icrict (primarily) and it shows the origins of policy proposals that have gained ground in global tax policy in recent years.

The article is available through a paywall here: https://t.co/IGGhCDHMjU

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🌎 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).

https://t.co/QmMXQuTL9Y

[Latin American Tax Policy Forum (LATPF) @LATPForg]

🌎 ¿Es correcto decir que la implementación del Pilar 2 de la OECD - OCDE es resultado de la "cooperación internacional" entre los países del Marco Inclusivo?

Véase más en: https://t.co/6Gh3oD4v6s

[Latin American Tax Policy Forum (LATPF) @LATPForg]

The 4-episode series is available here (https://t.co/QPpwJM7VR9) and it features examples of the use of AI by tax administrations in LatAm.

[Lucas de Lima Carvalho @lucasdelimac]

🌎Tax and AI is a 4-episode series (https://t.co/BbJQgDhxDp) that explores the tax policy challenges brought about by artificial intelligence. Throughout the series, I discuss key themes such as the use of AI by tax administrations and taxpayers, how AI impacts taxable events, and the potential for AI to be treated as a taxable entity in its own right.

Available on Blink. 😉

[Lucas de Lima Carvalho @lucasdelimac]

This week, my article on @TaxNotes explores the possible implications of the Supreme Court precedent of Moore v. United States for foreign courts. Are there things in it that perhaps are not applicable to other constitutional/tax systems? Read here:

https://t.co/iB0vJvnE16 🌎

[Latin American Tax Policy Forum (LATPF) @LATPForg]

LATPF just released a list of curated books (and chapters of books) among those that were made available for free by @IBFD_on_Tax / @IbfdLibrary. A nice resource for students and young researchers in the field of International Tax! 🌎

Available here: https://t.co/CpEAbQL5zT