Listar Artículos científicos por autor "Pirela, Michelle Azuaje"
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The Public Domain as the Objective Presupposition for the Imposition of Taxes and Other Burdens on Mining Activity (2021)
Pirela, Michelle Azuaje (Universidad de Talca, 2020-12)In the area of special regimes applied to the exploitation of mineral resources at the international level, it is common to use the terms “canon”, “regalia” and “royalty”, which, mixed with obligations of a tax and nontax ...