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Observatorio Económico
Article . 2020 . Peer-reviewed
License: CC BY NC ND
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Observatorio Económico
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License: CC BY NC ND
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Impuestos no tienen cuarentena

Los nuevos Sistemas Tributarios y nuevos tributos en Pandemia. Modernización Tributaria y beneficio Pro Pymes
Authors: Humberto Borges; Luis Gallardo;

Impuestos no tienen cuarentena

Abstract

Cuando en China se realizaba una cuarentena estricta y en parte de Europa se encendían las alarmas por la aparición del COVID-19, en Chile se promulgó la Ley 21.210, publicada el 24 de febrero de 2020, y denominada “Modernización Tributaria”. Además, de los cambios de regímenes tributarios, se han establecido nuevos tributos: los Impuestos a los Servicios Digitales (ISD) e Impuestos Regionales. Continuar leyendo...

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid
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