Late June this year, the lower house of the Parliament of Kazakhstan (Majilis) approved in the first reading the draft amendments to the Tax Code introducing the so-called “Google tax” ( extraterritorial online service VAT ) in Kazakhstan.
The legislation is expected to pass the final second reading in the autumn and take effect from January 2021. Kazakhstan would then join a growing list of post-Soviet and EMEA jurisdictions introducing this model of taxation of digital services at the national level.
BELARUS IN TURMOIL The political crisis in Belarus shows no signs of abating. On the contrary, since the hotly-disputed and (as claimed by the EU,