Chilean report on the subject of "Anti-avoidance measures of general nature and scope –GAAR and other rules"

Research output: Book/ReportReportAcademic


By incorporating the GAAR, Chilean legislation has complied with international recommendations to ensure correct compliance with tax legislation and to avoid economic distortions that affect competition while ensuring the principles of legal certainty and the principle of legality, as well as the observance of the principles of equality, generality and contributory capacity.
Original languageEnglish
Place of PublicationThe Netherlands
Number of pages18
Publication statusPublished - 1 Aug 2018
Externally publishedYes

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