Change in SUNAT’s criteria regarding the indirect disposal of shares under the Peru-Chile DTA. Forseti. Law Review, [S. l.], v. 14, n. 21, p. 86–96, 2025. DOI: 10.21678/forseti.v14i21.2655. Disponível em: https://revistas.up.edu.pe/forseti/article/view/2655. Acesso em: 2 oct. 2026.