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Influencia de la Jurisprudencia del Tribunal de Justicia de la Unión Europea en el Desarrollo de la Norma General Antielusión Chilena
Anguita, C., 1 Sept 2021, II Jornadas Chilenas de Derecho Tributario. Varela Barraza, Y. A. (ed.). Chile: Instituto Chileno de Derecho Tributario, p. 98-109Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
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La norma general antielusión como medio para asegurar el principio de justicia tributaria: The GAAR as a means to ensure the principle of tax fairness
Anguita, C., 6 Oct 2021, Derecho Tributario Constitucional: En tiempos de decisión de una nueva Constitución. Saffie Gatica, F. & Faúndez Ugalde, A. (eds.). Chile: Tirant Lo Blanch, p. 135-150Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
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Chilean report on the subject of "Anti-avoidance measures of general nature and scope –GAAR and other rules"
Anguita Oyarzún, C., 1 Aug 2018, 2018 ed. The Netherlands: IFA. 18 p.Research output: Book/Report › Report › Academic
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La Cláusula General Antielusión Chilena y su inspiración en la legislación española: una visión comparada
Anguita Oyarzún, C., 15 Jan 2017, In: Crónica Tributaria. 2017, 1, p. 3-15 13 p., 1.Translated title of the contribution :The Chilean general anti-avoidance rule and its inspiration in the Spanish legislation: a comparative review Research output: Contribution to journal › Article › Academic › peer-review
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Los retos en la aplicación de las cláusulas antiabuso por las administraciones tributarias latinoamericanas y las lecciones de la experiencia española y europea
Anguita Oyarzún, C., 1 Sept 2017, Panama: Inter-American Center of Tax Administrations. 181 p.Translated title of the contribution :The challenges in the application of the anti-abuse rules by the Latin American tax administrations and the lessons of the Spanish and European experience Research output: Book/Report › Book › Academic
Open AccessFile584 Downloads (Pure)
Prizes
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Chilean Scholarship for Doctoral Studies
Anguita, C. (Recipient), 6 Jun 2018
Prize: Fellowship awarded competitively › Academic
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Research Scholarship
Anguita, C. (Recipient), 15 Oct 2015
Prize: Fellowship awarded competitively › Academic
Activities
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Recent Case Law on General Anti-Abuse Provisions and Principal Purpose Test
Buitrago Diaz, E. (Speaker) & Anguita, C. (Speaker)
13 Sept 2023Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not at conference › Academic
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Influence of the jurisprudence of the Court of Justice of the European Union in the development of the doctrine of tax abuse in Chile
Anguita, C. (Speaker)
12 Nov 2020Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic
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The GAAR as a means to ensure the principle of tax fairness
Anguita, C. (Speaker)
25 Nov 2020Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic
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Revista Chilena de Derecho (Journal)
Anguita Oyarzún, C. (Editor)
1 Mar 2019 → 1 Mar 2023Activity: Publication peer-review and editorial work › Editorial activity; journal › Academic
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The challenges of the general anti-avoidance rule in Chile
Anguita Oyarzún, C. (Speaker)
22 Aug 2019Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic