UGARTE SOTO, Alfredo; GARCÍA VILLAR, Juan Ignacio. Principles underpinning the general anti-avoidance rule and its enshrinement in chilean case law. Derecho Público Iberoamericano, [S. l.], n. 28, p. 111–131, 2026. DOI: 10.52611/rdpi.num28.2026.1716. Disponível em: https://revistas.udd.cl/index.php/RDPI/article/view/1716. Acesso em: 2 may. 2026.