Value Added Tax on Services Provided by Foreign Entities and the Possibility of Recovering Charged Tax

The Chilean Internal Revenue Service (SII) issued Official Letter No. 2627 of 2025 regarding the application of Value Added Tax on services provided by foreign entities and the possibility of

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A New Tax Cycle: Between the Modernization of the Tax Code and Fiscal Determination

The country enters a new annual income tax filing season in a context marked by significant changes to the Tax Code. Recent amendments addressing tax avoidance and evasion not only

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