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Revistas de Estudios Tributarios
VAT on imagenology and radiology services: “Chronicle of a death foretold”

pág. 277-304
Arturo Selman Nahum
2016-12-26
This article analyses the application of VAT on imagenology and radiology services, taking as ref...

Revistas de Estudios Tributarios
Taxable income liable to VAT on the sale of immovables: effects of the tax reform

pág. 117-138
Esteban Escalona Caba
2016-12-26
The Tax Reform (Law 20.780 from 2014) and its further adjustments (Law 20.899 from 2016), with re...

Revistas de Estudios Tributarios
Theoretical and practical analysis of the proportional tax credit pro rata system. Effects on the real estate industry

pág. 73-100
Esteban Escalona Caba
2016-06-30
The proportional VAT fiscal credit recovery based on a pro rata system, enacted in the article 23...

1 - 3 of 3 items
 
Revistas de Estudios Tributarios
Facultad de Economía y Negocios
Universidad de Chile
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