Kazakhstan's State Revenue Committee has proposed the introduction of a new article in the Tax Code that will set out VAT obligations for foreign digital service providers making supplies to individuals in Kazakhstan. Under the proposed article, foreign service providers would be required to calculate and pay VAT at the rate of 12% where the place of supply of B2C digital services is in Kazakhstan. The place of supply is deemed in Kazakhstan if the individual resides in Kazakhstan, the bank through which payment is made is in Kazakhstan, the IP address of the individual is registered in Kazakhstan, or...