Taxing Automated Digital Services: Targeted Online Advertising

Journal
Issakova, S.
Kazakhstan
European Taxation 2021 (Volume 61), No. 4
PriceUSD 45

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.