Patrici Masbernat

Universidad Autonoma de Chile - Institute for Legal Research

Pedro de Valdivia 425 Providencia

Santiago, Santiago

Chile

SCHOLARLY PAPERS

31

DOWNLOADS

540

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Ideas:
“  Research interests: International Tax Law; Comparative Tax Law; Environmental Law; Mininig Law; Natural Resorces Law; Economic Law. / Expert in design and execution of competitive research projects  ”

Scholarly Papers (31)

1.

EL CONCEPTO DE TRIBUTO Y SUS FINALIDADES U OBJETIVOS (The Concept of Tax and Its Purposes or Objectives)

Patricio MASBERNAT, "THE CONCEPT OF TAX AND ITS PURPOSES OR OBJECTIVES", Revista Tributária e de Finanças Públicas: RTrib, São Paulo, v. 24, n. 129, p. 155-192, jul./ago. 2016.
Number of pages: 30 Posted: 10 Oct 2018 Last Revised: 19 Nov 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 277 (134,588)

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concept of tax, tax obligation, tax objectives

2.

PRINCIPIO DE CAPACIDAD CONTRIBUTIVA. UN ACERCAMIENTO DESDE EL DERECHO ITALIANO (Principle of Ability to Pay. An Approach From Italian Law)

Number of pages: 23 Posted: 21 Nov 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile
Downloads 32 (547,331)

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tax principles; tax equality; principle of solidarity

3.

La fiscalidad medioambiental en Chile. Analisis de sus fundamentos dogmáticos (The Environmental Taxation in Chile. Analysis of its Theoretical Foundations)

Number of pages: 41 Posted: 02 Dec 2019
Patrici Masbernat and Marcelo Matus
Universidad Autonoma de Chile - Institute for Legal Research and affiliation not provided to SSRN
Downloads 30 (558,314)

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taxation environmental taxation, extra-fiscal purposes, green taxes

4.

DERECHO AL DESARROLLO SUSTENTABLE EN EL MARCO DE LOS OBJETIVOS DE DESARROLLO DE LAS NACIONES UNIDAS (Right to Sustainable Development within the Framework of Development Objectives of the United Nations)

Proceedings, V Simposio Internacional de Responsabilidad Social de las Organizaciones (SIRSO) Santiago de Chile - 2018, Universidad Autonoma de Chile.
Number of pages: 18 Posted: 12 Oct 2018
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile
Downloads 24 (595,308)

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Right to Development; Sustainable development; Human rights; International Public Law

5.

El régimen internacional de acceso a recursos genéticos y conocimientos tradicionales. Desafíos que implica la vigencia del Protocolo de Nagoya para Chile (The International Regime of Access to Genetic Resources and Traditional Knowledge. Challenges Implied by the Validity of the Nagoya Protocol for Chile)

LIBRO COLECTIVO INTERNACIONAL: C. Mayorga Muñoz, F. Treggiari (coordinators and editors) Biodiversidad y Conocimimientos Tradicionales, Ediciones Universidad de la Frontera: Santiago (Chile). ISBN: 978-956-236-350-1
Number of pages: 14 Posted: 10 Oct 2018
Hellen Pacheco and Patrici Masbernat
Assistant professor and Universidad Autonoma de Chile - Institute for Legal Research
Downloads 24 (595,308)

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access to genetic resources; traditional knowledge; indigenous rights

6.

The Mining Tax Law in a Comparative Perspective

Studi Tributari Europei (European Tax Studies), Forthcoming
Number of pages: 32 Posted: 12 Oct 2018 Last Revised: 13 Nov 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 16 (650,072)

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Mining Taxation, Mining Royalties, Mining Tax Law, Tax Legal Theory

7.

Reglas y principios de justicia tributaria: aportes del derecho español al derecho comparado (Rules and Principles of Tax Justice: Contributions of Spain to Comparative Law)

Masbernat, Patricio. Reglas Y Principios De Justicia Tributaria: Aportes Del Derecho Español Al Derecho Comparado. RDUCN [online]. 2013, vol.20, n.1, pp.155-191. ISSN 0718-9753. doi: 10.4067/S0718-97532013000100007.
Number of pages: 37 Posted: 10 Oct 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 16 (650,072)

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Material Tax Principles, Principles of Tax Justice, Tax Equity, Ability to Pay, Progressivity

8.

PRINCIPIOS CONSTITUCIONALES. CONCEPTO (Concept of Constitutional Principles)

Number of pages: 18 Posted: 21 Nov 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile
Downloads 15 (657,395)

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legal rules; fundamental rights; application of the law

9.

La vigencia de los principios de justicia tributaria en España: aportaciones para un debate (The Validity of the Tax Justice Principles in Spain: Contributions to Debate)

Estudios Constitucionales, Año 11, Nº 2, 2013, pp. 495 - 546. ISSN 07180195, Centro de Estudios Constitucionales de Chile Universidad de Talca “La vigencia de los principios de justicia tributaria en España: aportaciones para un debate” José Antonio Fernández Amor - Patricio Masbernat
Number of pages: 52 Posted: 10 Oct 2018
José Antonio Fernández Amor and Patrici Masbernat
Autonomous University of Barcelona and Universidad Autonoma de Chile - Institute for Legal Research
Downloads 14 (664,729)

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Constitucional Principles of Taxation, Duty to Contribute, Tax Power

10.

Desafíos fiscales de los instrumentos financieros en las inversiones mineras transfronterizas (Tax Challenges of Financial Instruments in Cross-Border Mining Investments)

Version Preliminar Capitulo libro: 'Tributación internacional. Fiscalidad en las inversiones transfronterizas', ISBN 978-84-1308-800-6, en proceso de edición, colección Estudios - Aranzadi, - Editorial Thomson Reuters Aranzadi, España, dirigida por Dr. Antonio Cubero Truyo y Dr. Patricio Masbernat.
Number of pages: 16 Posted: 08 Dec 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile
Downloads 13 (672,304)

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hedging instruments; OECD; United Nations; mining

11.

An Introduction to the Problem About the Taxation and the Environmental Regulation of the Mining in the Deep Seabed, the Area

Environmental Protection. Taxation and other measures of the Right to Development, Thomson Reuters, Spain, 2019, p. 100-120
Number of pages: 18 Posted: 25 Jan 2019 Last Revised: 08 Nov 2019
Gloria Ramos-Fuentes and Patrici Masbernat
Universidad Autonoma de Chile and Universidad Autonoma de Chile - Institute for Legal Research
Downloads 13 (672,304)

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UNaCLOS, the Area; Ocean Mining; Global Taxation

12.

Una tesis sobre la naturaleza y las características de la obligación tributaria (Uma tese sobre a natureza e as características da obrigação tributária) (A Thesis on the Nature and Characteristics of the Tax Obligation)

Díkaion: revista de actualidad jurídica, 26(2) (2017). DOI: 10.5294/dika.2017.26.2.2
Number of pages: 31 Posted: 11 Oct 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 11 (687,353)

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Tax; obligation; authority; taxation; legality.

13.

Observaciones para um replanteamiento de la doctrina relativa a la relación jurídica tributaria em Chile desde uma perspectiva de derecho comparado (Observations for a Reformulation of the Doctrine Concerning the Tax Legal Relationship From a Comparative Law Perspective)

MASBERNAT, Patricio OBSERVATIONS FOR A REFORMULATION OF THE DOCTRINE CONCERNING THE TAX LEGAL RELATIONSHIP FROM A COMPARATIVE LAW PERSPECTIVE Revista Tributaria e de finanças públicas Ano 25 • vol. 135 • IV Trim / 2017, pp 223-253
Number of pages: 29 Posted: 21 Nov 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 9 (702,654)

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tax relationship; tax obligation; tax relationship

14.

EL ALCANCE DEL PRINCIPIO QUID PRO QUO EN MATERIA DE INMUNIDADES COMO FORMULA PARA RESOLVER CASOS DE VULNERACION DE DERECHOS HUMANOS POR LAS ORGANIZACIONES INTERNACIONALES (The Scope of the 'Quid Pro Quo Principle' in the Matter of Immunities As a Formula for Solving Cases of Vulneration of Human Rights by International Organizations)

Proceedings of the III International Congress of Human Rights, Cardenal Silva Henriquez University, Santiago of Chile, 2018.
Number of pages: 17 Posted: 18 Oct 2018
Gloria Ramos-Fuentes and Patrici Masbernat
Universidad Autonoma de Chile and Universidad Autonoma de Chile - Institute for Legal Research
Downloads 8 (710,235)

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immunity of jurisdiction, international organizations, human rights

15.

Justicia y sistema tributario. Una mirada desde la perspectiva inglesa (Justiça e sistema tributário. Um olhar a partir da perspectiva inglesa) (Justice and the Tax System. A View from the British Perspective)

MASBERNAT, Patricio. Justicia y sistema tributario. Una mirada desde la perspectiva . Díkaion, [S.l.], v. 23, n. 1, jun. 2014. ISSN 2027-5366.
Number of pages: 36 Posted: 11 Oct 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 8 (710,235)

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Tax justice, equality in taxation, taxes.

16.

Autonomía individual y autonomía colectiva como Fuente del Derecho (Individual Autonomy and Collective Autonomy As a Source of Law)

Masbernat, P. (2005). Autonomía individual y autonomía colectiva como Fuente del Derecho. Revista De Derecho, 12(1), 99-120. https://doi.org/10.22199/S07189753.2005.0001.00007
Number of pages: 22 Posted: 10 Oct 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 7 (717,986)

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autonomy for contracting, collective autonomy, sources of private law

17.

El principio de capacidad económica en la jurisprudencia tributaria comparada de Chile y España (The Principle of Economic Capacity in the Comparative Tax Jurisprudence of Chile and Spain)

Revista de Derecho de la Pontificia Universidad Católica de Valparaíso XXXVII (Valparaíso, Chile, 2º Semestre de 2011) [pp. 567 - 593]
Number of pages: 28 Posted: 10 Oct 2018
José Antonio Fernández Amor and Patrici Masbernat
Autonomous University of Barcelona and Universidad Autonoma de Chile - Institute for Legal Research
Downloads 6 (725,878)
Citation 1

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taxation; tax principles; tax equality; capacity to pay; constitutional decisions

18.

EL DESARROLLO DE LOS PRINCIPIOS CONSTITUCIONALES TRIBUTARIOS DE CARÁCTER MATERIAL EN LA JURISPRUDENCIA DEL TRIBUNAL CONSTITUCIONAL (The Development of the Constitutional Principles of Taxation of Material Nature in the Jurisprudence of the Constitutional Court)

MASBERNAT MUNOZ, Patricio. EL DESARROLLO DE LOS PRINCIPIOS CONSTITUCIONALES TRIBUTARIOS DE CARÁCTER MATERIAL EN LA JURISPRUDENCIA DEL TRIBUNAL CONSTITUCIONAL. RDUCN [online]. 2012, vol.19, n.1 [citado 2018-09-15], pp.129-196.
Number of pages: 68 Posted: 10 Oct 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 5 (733,729)

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taxation; taxation principles; tax equity; economic capacity; not confiscatory

19.

Perspectivas para la construcción de una dogmática sobre los principios materiales de la tributación en Chile a partir de los ordenamientos de Italia, España y Argentina (Perspectives for Building a Dogmatic Structure Regarding the Material Principles for Taxation in Chile Based on the Italian, Spanish and Argentinean Legal Systems)

Revista de Derecho de la Pontificia Universidad Católica de Valparaíso XXXIX (Valparaíso, Chile, 2012, 2do Semestre) [pp. 475 - 517]
Number of pages: 46 Posted: 10 Oct 2018
Universidad Autonoma de Chile - Institute for Legal Research, University of Buenos Aires (UBA), Autonomous University of Barcelona and Autonomous University of Barcelona
Downloads 5 (733,729)

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Taxation principles, Taxation capacity, Equality in taxation

20.

SENTENCIAS RECIENTES EN MATERIA TRIBUTARIA DE LAS CORTES DE APELACIONES Y DE LA CORTE SUPREMA: DICIEMBRE DE 2009 (Recent Rulings on Tax Matters from the Court of Appeals and the Supreme Court: December of 2009)

MASBERNAT, Patricio. SENTENCIAS RECIENTES EN MATERIA TRIBUTARIA DE LAS CORTES DE APELACIONES Y DE LA CORTE SUPREMA: DICIEMBRE DE 2009. Rev. chil. derecho [online]. 2010, vol.37, n.3
Number of pages: 26 Posted: 10 Oct 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research
Downloads 4 (741,536)

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judgments, Tax Law, remedy for appeal, nullity

21.

The Role of Tax Competition in Internal Territorial Tax Regimes: Federal States and the European Union

Forthcoming, “Studi Tributari Europei” (Tax Law Review, European School of Advanced Tax Studies)
Number of pages: 16 Posted: 13 Nov 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile
Downloads 3 (749,712)

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Tax Competition, Fiscal Federalism, Descentraization

22.

Constitutional Tax Principles in the Roles Judgment No. 1399-09-INA and No. 1469-09-INA, Accumulated, of the Constitutional Court (Principios constitucionales tributarios en las sentencias Nº1399-09-INA y Nº1469-09-INA, , del Tribunal Constitucional, de 4 de noviembre de 2010)

Estudios Constitucionales, Año 9, Nº 2, 2011, pp. 753 - 770. ISSN 0718-0195 Centro de Estudios Constitucionales de Chile Universidad de Talca “Principios constitucionales tributarios en la sentencia Roles Nº 1399-09-INA y Nº 1469-09-INA, acumulados, del Tribunal Constitucional, de 4 de noviembre
Posted: 11 Dec 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research

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labor and professional taxes; tax principles; capacity to pay; tax equality

23.

TRIBUTACIÓN DE LOS SERVICIOS DIGITALES: CHILE; UNIÓN EUROPEA; OCDE (Taxation of Digital Services: Chile; European Union; OECD)

Posted: 21 Nov 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile

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24.

"SENTENCIA DEL TRIBUNAL CONSTITUCIONAL DE CHILE, ROL N° 1951(1952)-2011-INA" / JUDGMENT OF THE CONSTITUTIONAL COURT OF CHILE, N ° 1951-2011-INA & Nº1952-2011-INA

Revista de Derecho Universidad Católica del Norte Sección: Comentarios de Jurisprudencia Año 20 - Nº 2, 2013 pp. 439-456
Posted: 21 Nov 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research

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Tax, Taxation, Constitutional Court

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Tributación minera, impuestos, actividad minera, mining taxation, tax, mining activity

26.

Tax Power and Tax Legal Relationship as a Statutory Bond (Potestad tributaria y relación jurídica tributaria como vinculo estatutario)

Revista Tributária e de Finanças Públicas, ABDT, RTRIB VOL.131 (NOVEMBRO - DEZEMBRO 2016) PRINCÍPIOS GERAIS TRIBUTÁRIOS
Posted: 21 Nov 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research

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Taxation, Power to tax, Tax legal relationship, Tax citizenship

27.

The Return to the Debate About the Concept of Utility Fares and the Concept of Taxes (RETORNO AL DEBATE CONCEPTUAL DE TASA Y TARIFA COMO UN PARÁMETRO DE LOS LÍMITES DEL CONCEPTO DE TRIBUTO)

Patricio MASBERNAT, The return to the debate about the concept of utility fares and the concept of taxes.. Revista Chilena de Derecho, vol. 44 Nº 3, pp. 865 - 884 [2017]
Posted: 21 Nov 2019
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research

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taxes, utility fares, taxation

28.

Mining Taxation, Its Complex Disciplinary Identity and Its Environmental Foundation

“Environmental Protection. Taxation and other measures of the Right to Development”, Thomson Reuters, Spain, 2019, 180-200.
Posted: 06 Feb 2019 Last Revised: 14 Nov 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile

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mining taxation, environment, sustainable development

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Local Taxation, Municipal Taxes, Judicial Decision, Administrative Decision

30.

Questões tributárias na jurisprudência do Tribunal Interamericano de Direitos Humanos (Tax Matters in the Jurisprudence of the Inter-American Court of Human Rights)

Posted: 12 Oct 2018 Last Revised: 15 Nov 2019
Patrici Masbernat and Gloria Ramos-Fuentes
Universidad Autonoma de Chile - Institute for Legal Research and Universidad Autonoma de Chile

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Taxation, Taxes, Human Rights, Inter-American Court of Human Rights

31.

Taxpayer Constitutional Rights: Critical Approach Chilean Legal Doctrine

Lus et Praxis [online] 2002, Vol. 8, No .2, pp. 299-357, ISSN 0718-0012
Posted: 10 Sep 2012 Last Revised: 24 Sep 2018
Patrici Masbernat
Universidad Autonoma de Chile - Institute for Legal Research

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Tax Law, rights of taxpayer