Taxing Automated Digital Services: Targeted Online Advertising
Issakova S.
April 2021International Bureau of Fiscal Documentation (IBFD)
European Taxation
2021#61Issue 4174 - 178 pp.
In this note, the author explores how income from online advertising is taxed in Kazakhstan in light of the current regulatory framework and the prevailing interpretative approach of the tax authorities towards the classification of payments made to non-resident companies for online advertising by resident taxpayers.
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Almaty, Kazakhstan
Almaty
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