Chile - Transfer Pricing Legislation: Evaluation Ten Years after Enactment
- M. Massone
- International Transfer Pricing Journal, 2011 (Volume 18), No 4
- 18 July 2011
The author evaluates Chilean transfer pricing legislation after more than ten years from enactment and after Chile became a member of the OECD. He also offers some thoughts that may be useful to improve current Chilean legislation.