The taxpayer sought a declaration that VAT didn’t apply to digital call center services it provided through information technology (IT) means to nonresident customers. The Tax Agency responded that: 1) under the Tax Law, digital services are considered provided in Paraguay and taxable, if effectively used or exploited there, and if the data is located there; 2) the taxpayer wasn’t linked to its customers’ internet protocol (IP) addresses, subscriber identity module (SIM) …
Source: news.bloombergtax.com
