The document addresses “Excessive Indebtedness: Lack of Harmonization in Relation to Dual-Resident Entities.”
The Tax Studies Journal of the Faculty of Economics and Business at the University of Chile published in its latest 2024 edition (31) an article prepared by CCL Auditores Consultores’ Tax Manager, Isabel Millanao, which addresses “Excessive Indebtedness: Lack of Harmonization in Relation to Dual-Resident Entities.”
Following the publication, Isabel Millanao stated that in the document she analyzed “the tax effects arising from the implementation of hybrid mechanisms described by the OECD in Action No. 2 of the BEPS plan.” She also took the opportunity to thank “all those who guided and supported me throughout this research.”
It is worth noting that the Tax Studies Journal is developed by a “multidisciplinary group of professionals related to the field: lawyers, auditors, economists, business engineers, among others, who have developed professionally in the public or private sector, both nationally and internationally. Therefore, the topics addressed in the journal are approached from diverse perspectives, and the works published present the results of various analyses and research in a technical and educational manner.”
CCL Auditores Consultores congratulates Isabel on this important achievement in her career.
You can read and download the study “Excessive Indebtedness: Lack of Harmonization in Relation to Dual-Resident Entities” below.