Indirect Tax developments on electronically supplied services (ESS) in Asia Pacific

Summary: Following OECD recommendations and guidelines, multiple countries in Asia implement rules to tax foreign digital service providers. Whilst countries have tended to adopt the general philosophy of the OECD guidelines (Malaysia being one exception), the practical approach taken in each jurisdiction has been different. This session will chart the implementation and development of indirect tax rules covering the taxation of foreign service providers who provide ESS into Asia Pacific. Stay up to date with the latest indirect tax developments on ESS in Asia Pacific.(Live presentation was aired on 27 August 2020)