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The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities Alejandra Czollak and Felipe Yáñez

By: Czollak, Alejandra.
Contributor(s): Yáñez, Felipe.
Material type: ArticleArticlePublisher: 2019Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | CHILE In: Derivatives & Financial Instruments v. 21, n. 5, September / October 2019
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