The Chilean general anti-avoidance rule and its inspiration in the Spanish legislation: a comparative review

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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 contributionThe Chilean general anti-avoidance rule and its inspiration in the Spanish legislation: a comparative review
Original languageSpanish
Article number1
Pages (from-to)3-15
Number of pages13
JournalCrónica Tributaria
Volume2017
Issue number1
Publication statusPublished - 15 Jan 2017
Externally publishedYes

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