Chile Clarifies Tax Treatment of Payments Under Mixed Contracts

The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 2343 of 2 August 2022 concerning the tax treatment of payments to a company in Uruguay under a mixed contract. The contract is for the provision of helicopter maintenance services, which includes the provision of general inspection services, engine overhaul, and recovery and repair work for helicopters, as well as the supply of parts that are essential for maintaining the aircraft. Considering tha…