English version of tax update for foreign companies.
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- Electronic services provided by non-residents through the overseas open market are subject to VAT
- Supreme Court declared that the substantial beneficial owner should be taken into consideration when applying the tax treaty benefits
- Responsibility to prove the legality of the tax assessment lies with the tax authority
- Strategy and Finance Minister announced that the right to conduct tax investigation on Local Income Tax will be granted to the tax authority
- Less than 18 thousand tax audits will be conducted for the current fiscal year