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Commented jurisprudence

Comments on judicial and administrative jurisprudence related to the different areas of Business Law

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por Constanza Rodríguez

FECHA RESOLUCIÓN16 March, 2021

Commentary on the ruling of the Court for the Defense of Free Competition Case No. 176/2021, “Sindicato Chile Taxi y otros con Cabify, Easy Taxi y Uber”. Subject: “Unfair competition and abuse of dominant position”. Prosecution of a “business model” in light of the rules on free competition?

por Sergio Alburquenque

FECHA RESOLUCIÓN9 March, 2020

Commentary of Administrative Jurisprudence of the SII on tax effects of the disposal of assets called “business opportunity” by a company domiciled abroad to a related Chilean company

por Benjamín Echeverría
por Sergio Alburquenque

FECHA RESOLUCIÓN22 December, 2016

Commentary on the judgment of the Supreme Court roll No. 92870-2016, “Esther Calderón Kohon with Internal Revenue Service.” Subject: «Legitimate reason for business». Date: 18.10.2018