Chile: Interpretation of Offshore Indirect Transfer of Shares Treaty Provision "Capital Global S.A. v. SII"

Chile: OECD Model and TP Guidelines as a Supplementary Means of Interpretation "CINTAC S.A. v. SII"

The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)

Implementing the Multilateral Instrument in Chile

Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2917