Gonzalo Vergara Quezada
Gerente en PWC Consultores, Auditores y Cía. Ltda.
Máster en Derecho con Mención en Derecho Tributario PUC
Abogado, Pontificia Universidad Católica de Valparaíso
The article analizes the effects of the general anti-avoidance rule of the Act 20,780 over behaviours previously described as tax crimes by the article 97 number 4 of the Chilean Tax Code.
Vergara Quezada, G. (2016). Sham decriminalization of the Act 20,780. Revista De Estudios Tributarios, (16), pág. 223–276. Retrieved from https://revistateoria.uchile.cl/index.php/RET/article/view/44767
