General Anti-avoidance Rule (GAAR) and their sanction in Chilean law (april 2021)

The author (María Pilar Navarro Schiappacasse, doctor and academic at the University of O’Higgins) addresses in this monograph a global tax problem, such as the avoidance of tax regulations, focusing the analysis on the general Chilean anti-circumvention regulations and their sanction. The structure of the index shows, in any case, that the sanctioning edge of said regulation is not exclusively studied. Indeed, the work is organized in two parts. The first covers matters such as the taxpayer’s reaction to the tax phenomenon and the tax constitutional principles and their relationship with the general anti-avoidance rules (GAAR). On the other hand, the second part begins with general reflections on the GAAR in the tax systems, to immediately delve into the critical examination of the various aspects of Chilean legislation, in some passages taking place in counterpoint to Spanish law. An approach that seems very suggestive and interesting.

More information: https://editorial.tirant.com/cl/libro/normas-generales-antielusion-y-su-sancion-en-el-derecho-chileno-priscila-machado-martins-9788413782621