This meeting, held from 13 to 18 October 2024, is organised by the ILADT (Latin American Institute of Tax Law) and brings together 23 member associations from nineteen Latin American countries specialising in tax matters.

These conferences were attended by researchers from the ETICCS group, Dr. F. Alfredo García Prats, Dr. J. Carlos Pedrosa López and Dr. Benjamín Sevilla Bernabéu.

Prof García Prats, director of the ETICCS group, was the main speaker at the seminar on 17 October, analysing the update on transfer pricing, in a clear exercise of his extensive knowledge on the subject. He also participated as a speaker in the first topic on fundamental principles. His lecture was entitled “Form and substance of the principle of legality in the face of the globalisation of tax law”.

Researcher Carlos Pedrosa was the rapporteur of the second main topic on Artificial Intelligence. His lecture was entitled “The Adaptation of new technologies based on AI. Machine Learning and Deep Learning at the service of Data Science and Big Data”. The researcher delved into the different levels that originate from the fourth industrial revolution and the use that the State Tax Agency has been making of it. The impact of these tools on taxpayers' rights was analysed.

Researcher Benjamín Sevilla Bernabéu presented a paper at the same table as Prof García Prats. His lecture was entitled “The corollaries of the reservation of law in the international plan in the face of the challenges of the Second Pillar of the BEPS 2.0 Project”. Our colleague analysed the adaptation of Pillar II to the current reality and defended the argument of the dynamiting of the principle of legal reserve originated by soft law in international taxation.

The ETICCS group has participated in these conferences in previous editions and the continuous collaboration with the associated institutions and its presence in the upcoming conferences is proof of its high research quality.