Abstract
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 language | English |
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Place of Publication | The Netherlands |
Publisher | IFA |
Number of pages | 18 |
Volume | 103a |
Edition | 2018 |
Publication status | Published - 1 Aug 2018 |
Externally published | Yes |