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 legal presence or registration in the country. The ruling confirms that payments made for the tempo…