Browsing Revista Chilena de Derecho y Tecnología by Subject "OCDE"
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Taxation in the digital economy: Proposals promoted by the OECD and the impact on the guiding principles of any tax system
Revista Chilena de Derecho y Tecnología; Vol. 10 Núm. 1 (2021): Primer semestre 2021; 9-28. -
The problem of the existing concept of permanent establishment contained in international double taxation conventions facing the new fiscal challenges in the digital economy
Revista Chilena de Derecho y Tecnología; Vol. 7 Núm. 1 (2018): Primer semestre 2018; 155-173.