Keywords
tax avoidance
international taxation
deferral
How to Cite
Abstract
This article aims to analyze at a national and at an international level the institution of the CFC and its regulation also revising what has happened throughout history regarding its relationship with the international network of double taxation treaties, then there is an analysis of the new Chilean regulations regarding this figure and ends reviewing the eventual possibility that this legislation could be challenged because of possible elements of unconstitutionality.
References
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