In this article, the author addresses the changes made to the Chilean VAT Law to effectively tax digital services from 1 June 2020 onwards, while enhancing the means by virtue of which VAT on e-commerce of goods can be collected.
In this article, the author addresses the changes made to the Chilean VAT Law to effectively tax digital services from 1 June 2020 onwards, while enhancing the means by virtue of which VAT on e-commerce of goods can be collected.