Intelligence

There are no qualifications for the electronic service, and it only classifies income earned by a non-resident from services provided directly or electronically to a Mongolian resident or permanent establishment as Mongolian-source income pursuant to Article 4.1.7.a part of the Corporate Income Tax Law of Mongolia (CIT law).

In Mongolia, an employer hiring a freelancer pays less social insurance contributions than when employing a full-time employee under a labour contract, so no particular tax risk appears to arise.

У Монголии действуют двусторонние соглашения об избежании двойного налогооблож&#

Mongolia has bilateral Double Tax Treaties in force with 26 countries.

В ходе процедуры банкротства в Монголии банкротное лицо...

Permanent Establishment is defined in Article 6 of the Corporate Income Tax Law and Articles 5 and 7 of the "International Convention on the Prevention of Double Taxation and Tax Evasion...