Cabrera Fernández, Annette, Raquel Clavería Rivera, and María Magdalena Méndez Medina. “Analysis of General Expenses of Article 31 From the Income Law, and Some Specific Expenses, Under the Scope of the Current Judicial and Administrative Case Law, Regarding Law 21,210, Which Updates Tax Legislation”. Revista de Derecho Aplicado LLM UC (LLM UC Practical Law Journal), no. 5 (July 24, 2020). Accessed September 27, 2024. https://redae.uc.cl/index.php/RDA/article/view/10996.