- Chilean Internal Revenue Service issued Letter No. 2069/2024 regarding VAT rules for leasing machinery and related services
- Clarification sought by a joint stock company on VAT application under general anti-avoidance rule
- General anti-avoidance rule does not apply unless activities meet criteria for a professional society
- Providing personnel services prevents classification as a professional society
- VAT applies to all services exchanged for remuneration
- Certain professional services exempt from VAT if criteria are met
- Leasing machinery, with or without operators, subject to VAT
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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