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

Keyphrases

• Chilean 100%
• Avoidance Test 100%
• Anti-avoidance 100%
• International Recommendations 50%
• Tax Legislation 50%
• Observance 50%
• Principle of Equality 50%
• Principle of Legal Certainty 50%
• Economic Distortions 50%
• Principle of Legality 50%

INIS

• avoidance 100%
• legislation 100%
• compliance 50%
• competition 50%
• recommendations 50%
• legal aspects 50%
• economics 50%
• capacity 50%
• taxes 50%

Social Sciences

• Legislation 100%
• International Instruments 100%
• Tax Legislation 100%