Before joining KPMG, Hwee Leng was a senior tax officer with the IRAS. She was part of the GST implementation team that drafted the circulars on the operation of the GST, GST laws, schemes for businesses and the marketing of GST to relevant stakeholders. Following GST's implementation in 199...
registration regime • South Korea – Proposed VAT on cloud computing services provided by a foreign company to Korea • Taiwan – Cloud-based Government Uniform Invoice ("c-GUI") Welcome to issue 03/18 of InTouch* which covers the key developments in VAT/ GST in Asia Pacific during the...