The Parliament of Mongolia adopted tax reform package including the General Tax Law, Law on Corporate income tax, Law on Value added tax and Law on Personal income tax which shall take effect on 1 January 2020.

The Tax Administration shall conduct tax audits in accordance with both general and special guidelines. These audits will be assigned and carried out in a comprehensive or partial manner...

In accordance with the "Guidelines for improving the legislation of Mongolia until 2020", approved by the State Great Khural (the Parliament) on January 12, 2017, the Parliament on March 22, 2019, passed a revised version of the package of laws on Taxation.

Following the announcement that it has joined the Inclusive Framework on BEPS, the Mongolian Parliament has revised its transfer pricing regulations contained in General Taxation Law ("Revised GTL") and associated guidelines, ...

"Free Zone" means a special site within the territory of Mongolia that are deemed to be outside of the customs territory for the purposes of customs area, customs duties and other taxes, ...

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.

In connection with the COVID-19 pandemic, and in order to support individuals and business entities and reduce the negative impact of the pandemic

Procedure on income taxation for sold and transferred land titles...

Under the Civil Code, a legal entity acquires the right to conduct business activities and obtains legal capacity only upon registration with the State Registration Authority.

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...

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

The Government of Mongolia submitted a tax reform to the Parliament in 2018 including revisions to the General Taxation Law (GTL), the Corporate Income Tax (CIT) Law, the Value Added Tax (VAT) Law

Where the legal confidentiality environment is well established in a fairly competitive marketplace, business organizations are crucial in helping to build their own strengths, characteristics and colors.

Mongolia's total renewable energy potential is 2600 gigawatts (GW), over 1000 times larger than the 1.6 GW installed capacity of Mongolia's electricity system.

Tremendous mineral reserves, agricultural endowments, and proximity to Asia's vast markets make Mongolia an attractive destination for medium to long-term foreign...

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).

В ходе процедуры банкротства в Монголии банкротное лицо...

«Постоянное учреждение» определено в статье 6 Закона о подоходном налоге с предприя

У Монголии действуют двусторонние соглашения об избежании двойного налогооблож&#

Для электронных услуг специальные квалифицирующие критерии не установлены; при этом доход...