MASBERNAT, P.; RAMOS FUENTE, G. The General Anti-Avoidance Rule in Chile and Its Application. Studi Tributari Europei, [S. l.], v. 9, n. 1, p. II -, 2020. DOI: 10.6092/issn.2036-3583/10322. Disponível em: https://ste.unibo.it/article/view/10322. Acesso em: 4 mar. 2021.