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.

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