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“Recovery and early assistance plan” tax relief measures; VAT developments

In response to the situation caused by the fires that have affected the central-southern area of Chile, the government has launched a “Recovery and Early Assistance Plan.”

Other topics discussed include:

  • Treatment of adjustments and exchange rate differences in the calculation of the VAT tax credit proportionality
  • VAT in professional partnerships
  • VAT on services provided by a cemetery

Source: KPMG

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