Taxing Automated Digital Services: Targeted Online Advertising

Journal
Author
Issakova, S.
Country
Kazakhstan
Published Date
Issue
European Taxation 2021 (Volume 61), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.