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Publications

In an effort to combine the work of a group of specialized professionals at Torres Plaz & Araujo, and the needs for information and updates existing in the various practice areas, TPA has undertaken an important publishing endeavor to make available works of a legal and accounting nature that are extremely beneficial to both professionals in the areas, and the people interested therein, who are always seeking precise updated information on important current subjects.

Torres Plaz & Araujo publications are in increasing demand by both specialized readers, professors and students, and by managers, who find in them a top-notch instrument for the interpretation and full understanding of the subjects that they address; to the point that they are a must reference in works and publications of those combining professional practice with research and teaching.

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    Legal Environment, Constitutional Reform and Enabling Law (2011)

    Analysis up to the month of March 2011 of the laws and decree-laws issued after July 31, 2008. Decree-laws issued based on the Enabling Law published in Official Gazette No. 38.617, of February 1, 2007, and their relation with the rejected Constitutional Reform of December 2, 2007.

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    Taxation Powers and Constitutional Limitations and Guaranties as Restrictions to their Exercise (2004)

    This work addresses the constitutional limitations to taxation powers and the necessary guaranty that must be provided by jurisdictional bodies, especially, the constitutional jurisdiction; the development and evolution of Venezuelan case law has been systematized as regards confiscatory taxes, the principle of non-confiscatory taxation and constitutional rights, into three stages or criteria.

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    New Organic Tax Code. Synthesis of the Reform. Year 2001 (2002)

    A synthesis of the most important aspects of the newest reform of the Organic Tax Code, published in Official Gazette on 10/17/2001. It highlights the most important rules forming part of the changes undergone by this Code, issued under a constitutional reform, implying the existence of a strong transition stage in which the specialists of every area must strive to follow-up on and study such changes, facing the adversities that any inter-subjective relation implies over time.

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    Analysis of the Tax System under the New Constitution (2000)

    A comparative and critical study of the tax-related norms of the new Constitution vis-à-vis those contained in its abrogated 1961 predecessor, and with respect to those suggested by the bill proposed by the Venezuelan Tax Law Association (AVDT) to the constituent National Assembly.

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    Territory as Scope of Efficiency and Validity of Venezuelan Municipal Taxation (1998)

    Intended to establish the legal system of territoriality as an essential element of the taxable event, generating the obligation of the economic agents to pay the local tax known as the Industry and Commerce License Tax, and consequently the illegality of the attempts by the Municipalities of subjecting contractor companies to their taxation powers and authorities

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    Responsibility of Administrators and Statutory Auditors: Under Statement of Accounting Principles No. 10 and Technical Publications Nos. 14 and 19 (1998)

    Explains the risks facing the administrators and statutory auditors due to the difficulties posed by the inflationary process, in place in our country, as regards the preparation of financial statements.

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    Offprint of Venezuelan Tax-Related Laws (1998)

    Complements the book “Venezuelan Tax-Related Laws”, providing an index of each law with important information on each.

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    Venezuelan Tax-Related Laws, 3rd. Edition (1996)

    The authors have used simple, clear language to break down the “Tax-Related Laws”, impacting specific economic activities, and provide an overview of taxation in the country.
    An analysis of various tax laws effective at the time in Venezuela, analyzing each from their enactment to the penalties established in them, in simple, understandable language to facilitate their reading.

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    Constitutional Analysis of Tax Powers in Matters of Hydrocarbons (1995)

    This study is particularly important, not only due to its current implications and its being a vital aspect to the economic life of our country, but also for it is the product of our day-to-day practice and the research and intellectual efforts of our professionals.