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Christian Anguita Oyarzún is a PhD candidate at Maastricht University specializing in Tax Law. He obtained his law degree from the Pontifical Catholic University of Chile and holds dual LLM degrees in International Commercial Law from the University of Dundee in the United Kingdom and in Business Taxation from the University of Cergy Pontoise in France. Anguita Oyarzún has extensive experience as a tax litigator and served for eight years as a senior legal advisor at the Internal Revenue Service of Chile. His research focuses on the interaction and integration of the principal purpose test (PPT) with existing general anti-avoidance rules and judicial doctrines in Latin American countries. The ultimate goal of his work is to address tax avoidance and inequality in developing countries through the feasible application of General Anti-Avoidance Rules (GAARs) according to the rule of law.
The School of Business and Economics (SBE) encompasses departments like Organization, Strategy, Entrepreneurship, Finance, and Economics.