Maquieira V., Carlos, and Jorge Niño T. “The Tax Benefit Due to Indebtedness in Chilean Companies”. Estudios de Administración 1, no. 2 (December 31, 1994): 31–42. Accessed January 25, 2025. https://estudiosdeadministracion.uchile.cl/index.php/EDA/article/view/56691.