Chile Taking Baby Steps: VAT on Digital Services

Journal
Gepp, I.
Chile; International
International VAT Monitor 2020 (Volume 31), No. 4
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.