Cristobal Diaz Guitart - Derecho Tributario
GhostMonthly bulletins compiling Chilean tax authority (SII) rulings (oficios) and Tax and Customs Court judgments, with full texts and commentary on recurring themes such as the assessment power of article 64 and the general anti-avoidance rule. Readers get a navigable record of how Chilean tax doctrine and litigation are developing, plus analysis of outcomes and trends.