This article presents a study with the effects of taxation derived from corporate mergers’ processes, to be addressed in three periods: prior to the tax reform introduced by the Law 20.780, during the transition regulations emerging from the same Law No 20.780, to conclude with permanent norms from January 1st 2017
Faúndez Ugalde, A. (2016). Mergers facing the tax reform for the year 2014. Revista De Estudios Tributarios, (16), pág. 83–116. Retrieved from https://revistaethika.uchile.cl/index.php/RET/article/view/44617
