Iribarra Sobarzo, E. 2019. Profits in legal entities: comment to the judgment of the Supreme Court Excellency, in re: Foundation Solidarity with Internal Revenue Service, Rol Nº 991-2015. Revista Chilena de Derecho. 44, 1 (Nov. 2019), 305–316. DOI:https://doi.org/10.4067/S0718-34372017000100016.