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Chilean Tax Authority Clarifies VAT and Income Tax Treatment for Foreign Software Licensing

|Approved Changes|Chile
Chile

The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 2066 of 16 October 2025, which concerns the VAT and income tax implications of software licensing arrangements involving a foreign provider. The case concerned an Australian company that acquired a software asset from a Chilean firm and now licenses it for use in Chile. The Australian company has no…

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