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Polanco Lazo, Rodrigo; Yañez, Felipe (2017). Chile. In: Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus (eds.) The Impact of Bilateral Investment Treaties on Taxation. European and international tax law and policy series: Vol. 8 (pp. 203-232). Amsterdam: IBFD