Gabriela Mistral University Repository

The Gabriela Mistral University Library has developed the following Academic Repository in order to preserve, disseminate and make available the full-text contents of the academic production developed by the different actors in the academic and research field of the University.
The UGM University at the beginning of the year 2017 incorporated the UCINF University, also adding that collection where we find memories, theses, degree works, academic magazines, speeches, books, digital and sound files. Contact: repositorio@ugm.cl

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    • Article

      La carga tributaria de los profesionales chilenos 

      Serrano Spoerer, Lisandro (Universidad Gabriela Mistral, 1987)
      Las rentas que por el ejercicio de su profesión obtenga un profesional, la Ley de la Renta las califica dentro de la segunda categoría como rentas del trabajo. Después de la reforma que la ...