Chile has published Ruling No. 810 of 21 April 2020, which clarifies the tax treatment of payments made abroad by a Chilean company under a software distribution agreement signed with a U.S. provider. Under the agreement, the Chilean company sends purchase orders to the U.S. company, which responds with a link to download and activate the software. The link is then redirected by the Chilean company to the end customer in Chile. Once the software is successfully installed, the U.S. company iss…