n a conversation with the specialized news outlet Diario Financiero, our partner Maria Soledad Diharasarri Lecanda commented on the implementation of the current General Anti-Avoidance Rule (NGA). In her opinion, it is the correct way to attack tax evasion and avoidance. However, when it comes to disputes between taxpayers and the Chilean Internal Revenue Service (SII), it is necessary that the guarantees and rights of taxpayers should not be undermined.

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