Abstract
In 2014, the GAAR was introduced in Chile, which has its main model in the Spanish rule. Thus, and given the importance of the application of this new regulation in the Chilean tax system, it is relevant to analyse the main similarities and differences with the Spanish GAAR.
| Translated title of the contribution | The Chilean general anti-avoidance rule and its inspiration in the Spanish legislation: a comparative review |
|---|---|
| Original language | Spanish |
| Article number | 1 |
| Pages (from-to) | 3-15 |
| Number of pages | 13 |
| Journal | Crónica Tributaria |
| Volume | 2017 |
| Issue number | 1 |
| Publication status | Published - 15 Jan 2017 |
| Externally published | Yes |