This article poses a study on the problems that can lead to the implementation of anti-avoidance rules introduced by the Law Nº 20.780. In this context, the analysis will be comprised of identifying the principles that support the general anti-circumvention standard, and, on the other hand, establishing the possible problems when implementing such a standard.
Faúndez Ugalde, A. (2016). Problems of implementation of anti-avoidance rules. Revista De Estudios Tributarios, (15), pág. 101–122. Retrieved from https://revistaurbanismo.uchile.cl/index.php/RET/article/view/43211
