Bahrain Publishes VAT Guidance on Changes in the Place of Supply of Telecommunication Services
Bahrain's Nation Bureau for Revenue (NBR) has published VAT Public Clarification VAT/PC/20/3 on the place of supply telecommunication services considering changes that will be implemented on 1 February 2021.
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Introduction
This clarification sets out the intention of the National Bureau for Revenue (NBR) to amend the "use and enjoyment" rules under which the place of supply for certain …
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