Vol. 3 No. 3 (2025): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

DOI: https://doi.org/10.37767/3008-8216(2025)3

Published: 2026-01-29

Full Issue

• Número completo (Spanish)

Contables

• Artificial intelligence applied to external auditing a systematic literature

  Juan Ignacio Ruiz

  13-32

  • PDF (Spanish)

• Readability of international financial reporting standards an their translation into spanish

  Gabriel Ignacio Currarino, Eliana Werbin

  33-46

  • PDF (Spanish)

• Accounting treatment of cryptocurrencies analysis of investment, mining and payment methods cases

  Ana María Robles, Vladimir Bronstein, Guadalupe Castañeda, Victoria Sánchez

  47-68

  • PDF (Spanish)

Tributarios

• Tax and consumer law two branches of law that oppose or help each other?

  Nicolás Eduardo Cersofios, Luciana Foco

  71-86

  • PDF (Spanish)

• The impact of consumer protection law no. 24.240 on argentine tax law analysis of the impact of Resolution no. 267/2024 of the Ministry of Industry and Commerce on the collection of municipal taxes

  Nicolás Nogueira Castellini

  87-103

  • PDF (Spanish)

• The role of the external auditor in the face of simulated transactions and money laundering Analysis from the mexican regulatory framework an International Auditing Standards (ISAs)

  Franklin Martín Ruiz Gordillo

  104-112

  • PDF (Spanish)

• Is it legally possile for tax evasion to acts as a preceding crime to money laudering in art. 303 of the C.P.?

  Mariano Longobardi, Germán Gianotti

  113-131

  • PDF (Spanish)

• Adjustment of income tax breaches not permitted by the tax administration and tax criminal liability

  Juan Manuel Álvarez Echagüe, Gabriel E. Ludueña

  132-147

  • PDF (Spanish)

• Updating tax losses in income tax

  Gustavo A. Farina, Pablo A. Michelini

  148-170

  • PDF (Spanish)

• The impact of artificial intelligence (AI) on tax verification and auditing processes

  Sebastián F. Perlatti, Luciano Vernetti

  171-190

  • PDF (Spanish)

• Anatomy and transformation of evidence in the face of the emergence of artificial intelligence Its impact on tax matters

  Sandra Patricia Maruccio, Berdardina Torres Bilbao

  191-205

  • PDF (Spanish)

Actualidad

• The tax compliance revolution in Latin America The role of artificial intelligence

  Daniela Lavin

  209-221

  • PDF (Spanish)