Seminarios

Fecha: Viernes 9 de Noviembre del 2018.
Horario: de 14:00 a 15:00 horas.
Sala: 1605
Confirmar asistencia con Pamela Fuentes (pamfuent@fen.uchile.cl) hasta el jueves 8 de noviembre.

 

Autores: Rodrigo Ormeño Pérez y Lynne Oats.

Presenta: Rodrigo Ormeño Pérez.

 

Abstract: This paper responds to calls for more research into dominant groups in society by analysing the configuration of a constellation of powerful agents, part of the field of power, in the Chilean context. The paper examines the customised design and adoption of the Organization for Economic Co-operation and Development’s (OECD) Transfer Pricing Guidelines in the making of the first transfer pricing rule in Chile, in response to international pressures. The study demonstrates the existence of two dimensions within the tax space of the field of power and illustrates the coalitions and frictions that arise in the making of tax regulation.