Corporaciones extranjeras controladas
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 Chilea...
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| Language: | Spanish |
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2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5635440 |
| Source: | Revista Derecho Público Iberoamericano, ISSN 0719-2959, Nº. 6, 2015, pags. 221-235 |
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dialnet-ar-18-ART00010262382016-09-20Corporaciones extranjeras controladasPascuali Tello, Matías CristóbalCFCelusión tributariatributación internacionalCFCtax avoidanceinternational taxationdeferralThis 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 unconstitutionalityEste artículo tiene por finalidad el analizar a nivel nacional e internacional la institución de las CFC y su regulación, además se revisa que ha pasado a lo largo de la historia en lo relativo a su relación con la red de tratados internacionales de doble tributación, luego se hace un análisis de la nueva normativa chilena que regula esta institución y termina revisando la eventual posibilidad que esta normativa pudiese ser impugnada por presentar posibles vicios de inconstitucionalidad2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5635440(Revista) ISSN 0719-2959Revista Derecho Público Iberoamericano, ISSN 0719-2959, Nº. 6, 2015, pags. 221-235spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Dialnet AR
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| source |
Revista Derecho Público Iberoamericano, ISSN 0719-2959, Nº. 6, 2015, pags. 221-235
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| language |
Spanish
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| topic |
CFC
elusión tributaria tributación internacional CFC tax avoidance international taxation deferral |
| spellingShingle |
CFC
elusión tributaria tributación internacional CFC tax avoidance international taxation deferral Pascuali Tello, Matías Cristóbal Corporaciones extranjeras controladas |
| description |
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
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| format |
Article
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| author |
Pascuali Tello, Matías Cristóbal
|
| author_facet |
Pascuali Tello, Matías Cristóbal
|
| author_sort |
Pascuali Tello, Matías Cristóbal
|
| title |
Corporaciones extranjeras controladas
|
| title_short |
Corporaciones extranjeras controladas
|
| title_full |
Corporaciones extranjeras controladas
|
| title_fullStr |
Corporaciones extranjeras controladas
|
| title_full_unstemmed |
Corporaciones extranjeras controladas
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| title_sort |
corporaciones extranjeras controladas
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| publishDate |
2015
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5635440
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| _version_ |
1709744550689374208
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