Rodrigo, Cerda; Juan Luis, Correa; Francisco, Parro; … - In: Estudios Públicos (2014) 135, pp. 39-87
This paper analyzes the Taxable Profits Fund (TPF) from three different perspectives. First, it studies the historical context in which the TPF emerged, the specific objectives for which it was created and the main features of the tax regime that had existed prior to its implementation. Second,...