Juan Manuel Vázquez

SPECIALIZED JOURNALS AND CHAPTERS IN BOOKS

  • Una Solución Consensuada para la Tributación de la Economía Digitalizada ¿Utopía o Realidad? (A Consensus Solution for Taxation of the Digitized Economy: Utopia or Reality?). To be published in 2021 for the anniversary of the Course on International Tax Law of Universidad Austral (Buenos Aires, Argentina)
  • “Taxation of the Ride-Sharing Economy in Argentina: Source Taxation through Service PE clauses Reviewed” Co-authored, Guillermo O. Teijeiro – Juan Manuel Vazquez. Published in the December 2019 issue of IBFD’s Bulletin for International Taxation.
  • “Swimming against the Current? Taxation of the Digitalized Economy in Latin America”. Tittle referred to Argentina. Co-authored, Guillermo O. Teijeiro – Juan Manuel Vazquez. Published in the October 2019 issue of IBFD’s Bulletin for International Taxation.
  • “7 Razones por las que deberías interesarte en la tributación de la economía digitalizada” (7 reasons why you should be interested in the taxation of the digitalized economy). Published in July, 2019 by Universidad Austral.
  • “Tributación de la Economía Digitalizada en los Regímenes Fiscales de las Provincias Argentinas” (Taxation of the Digitized Economy under the Argentine Provinces’ Tax Regimes). Chapter in the book “Tributación de la Economía Digital” (Taxation of the Digital Economy), coordinated by Mariano Braccia and published by Thomson Reuters, La Ley in June 2019.
  • “Atribución de Rentas al EP Digital: Un Enfoque Latinoamericano” (Attribution of Profits to the Digital PE: A Latin American Approach”). Co-authored, Jorge Prats Vuotto – Juan Manuel Vazquez. Winner (1 st Place) of IFA Latam Regional Committee´s 8 th International Research Award (2019).
  • “Digital Economy Sub-national Taxation in Argentina”. Co-authored, Guillermo O. Teijeiro – Juan Manuel Vazquez. To be published in 2019 by the Brazilian Tax Law Association (ABRADT) and Forum (Publisher).
  • “La Economía Digital y el Impuesto a la Renta Empresaria: en la búsqueda de un consenso global, todos los caminos conducen al 2020” (Digital Economy and Corporate Income Tax: in pursue of a global consensus, all the roads lead to 2020), published by Errius (Publisher) at the XII Tax Law National Seminar held at Austral University on October 30, 2018.
  • “Régimen Tributario Argentino: Análisis de la reforma tributaria” (Argentine Tax Regime: Analysis of the Tax Reform). Co-Authored. Paper on VAT taxation of the digital economy and the promotional regime of technological innovation published by Marcial Pons (Publisher) at the XII Tax Law National Seminar held at Austral University on October 30, 2018.
  • “Taxation of the Digital Economy: Argentina Perspective” Co-authored, Guillermo O. Teijeiro – Juan Manuel Vázquez. Chapter in the book “Taxation of the Digital Economy Challenges in Brazil, international experience and new perspectives”, published by Saraiva (Publisher) on October 16 th , 2018.
  • “Indirect Taxation of the Digital Economy after BEPS: A Multilateral Instrument to Achieve Harmonization and Effective Enforcement”. Wolter Kluwers, International Tax Journal, September – October 2017, at 21 -37.
  • “The European Mini One Stop Shop: A Model For Future Indirect Tax Compliance?”. Co-authored, Harley Duncan – Philippe Stephanny – Juan Manuel Vazquez. The Tax Adviser, Tax Clinic, Foreign Income and Taxpayers, June 1, 2017.
  • “VAT and the Digital Economy: The Untold Story of Global Challenges”. Co-authored, Philippe Stephanny – Juan Manuel Vazquez. Tax Notes International, Special Reports, July 24, 2017 at p. 337 -348.
  • “Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy. Working paper 20 January 2015”; Peter Hongler – Pasquale Pistone. Translation into Spanish. Published by Errepar (Publisher) at the IFA 9th Latam Regional Congress; Buenos Aires, Argentina; 31 May 2017 – 2 June 2017
  • “Las Nuevas Tecnologías y su Tributación en el Impuesto a la Renta: Análisis a partir de la Acción 1 de BEPS” (Analysis of the income tax challenges raised by the Digital Economy after BEPS). Thesis for the Masters of Laws in Taxation of Austral University. Published at Thomson Reuters Tax Review. Checkpoint. January 17, 2017.
  • “Argentina: Compulsory Electronic Invoicing has been Postponed”. Published at Bloomberg BNA – Tax Planning International – Indirect Taxes (Volume 13, Number 10) October 2015.
  • “VAT and Financial Supplies in Argentina: Loan Intermediary Services”. Collaborated to Guillermo O. Teijeiro. Published with Springer. Paper for the conference held at Monash University, Prato, Italy. October 1st – 2nd, 2015.
  • Monthly Contributions and Updates to Bloomberg BNA VAT Navigator (Argentina´s VAT Developments). Collaborated to Guillermo O. Teijeiro. 2014-2016.

NEWSPAPERS AND MAGAZINES

  • Europe refuses to back down on regulating U.S. Big Tech despite Trump threats and ‘economic machismo’ | Fortune – February 2025
  • “Gravar Netflix, podría generar cuestionamientos constitucionales” (Taxing Netflix could raise constitutional issues). La Gaceta Newspaper –September 30, 2018.
  • “Duro golpe a los gigantes de las ventas online en Estados Unidos: ¿Por qué un fallo de la Corte de ese país podría impactar a la Argentina?” (Comment to the SCOTUS´ South Dakota vs. Wayfair case) Iprofesional Newspaper. June 26, 2018.
  • Interview on the Taxation of Digital Companies, by Jorge Lanata on Mitre Radio (most heard radio station in Argentina). April 25, 2018
  • “¿Por qué Netflix y Spotify pagarán impuestos?” (Why Netflix and Spotify will pay taxes?) Infobae Newspaper, December 29, 2017
  • “La Tributación de las Nuevas Tecnologías: Las opciones a futuro” (Taxation of New Technologies: Future Options), DEF Digital Magazine, October 25, 2017
  • “Plataformas digitales en la mira:¿Qué alternativas tiene la AFIP para gravar Netflix, y Spotify?” (Digital Platforms on the spot: What are AFIP´s options to tax Netflix and Spotify?), Iprofesional – Infobae Professional Newspaper, July 11, 2017.
  • “La AFIP ahora pone en la mira a Netflix, Uber y Spotify” (AFIP Targets Netflix, Spotify and Uber), La Gaceta Newspaper, July 8, 2017.
  • “La banca electrónica formaliza la economía y amplía la base tributaria” (Electronic Banking formalizes the economy and broadens the tax base). La Gaceta Newspaper, March 12, 2017.
  • “Comentario sobre la asunción de Donald Trump como Presidente de los Estados Unidos” (Commentary on Donald Trump Inauguration). MDZ Newspaper. January 20, 2017.
  • “Comentario sobre el proceso de reforma del Impuesto a las Ganancias en la Argentina” (Commentary on the income tax reform process in Argentina). La Gaceta” Newspaper. Tucumán. Argentina. December 26, 2016.