The Kazakhstan government reportedly decided at the end of 2019 to postpone the implementation of VAT obligations for foreign digital service providers to 1 January 2021, instead of 1 January 2020 as originally planned. The obligations will require foreign service providers 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 the country...