South Korea extends VAT to foreign cloud computing
The Republic of Korea (South Korea) has extended the scope of VAT to non-resident B2C providers of cloud computer services. This new liability will come into force on 1 July 2019.
South Korea made non-resident providers of streaming media, video, music, games etc. liable to VAT in July 2015. This mirrored changes in Japan and other parts of the world.
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