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Polanco, Rodrigo Javier; Yáñez, Felipe; Pérez, Cristóbal (2020). Chile. In: Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (eds.) Tax Treaty Arbitration. Tax Law and Policy Series: Vol. 15 (pp. 187-203). Amsterdam: IBFD
