Francisca Villamán: The historical debt towards tax principles
Our lawyer exposes the deficiencies that Chilean tax laws historically have had, considered in the light taxation higher principles, which should guide the legislator to provide legal certainty for transactions between persons, also shows how these deficiencies have been intensified until reaching a true systematic failure in the legislative technique used in drafting
laws No. 20,780 and No. 20,899.
Original Article: Revista de Derecho Tributario de Universidad de Concepción
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