The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 711 of 10 April 2025 concerning the taxation of payments for technical services under the 2007 Chile-Colombia tax treaty. The letter concerns two Colombian individuals providing remote software development services to a Chilean company, with no employment relationship between the parties. The letter confirms that payments for such services are subject to 15% withholding tax under domestic law assu…