GARCÍA YZAGUIRRE, V.; OSORIO MORALES, H. Restrictive interpretation of tax exemptions: and anlysis proposal. Revista Chilena de Derecho, [S. l.], v. 49, n. 3, p. 109–136, 2022. DOI: 10.7764/R.493.5. Disponível em: https://ojs.uc.cl/index.php/Rchd/article/view/55973. Acesso em: 18 may. 2024.