GRATA International introduces a comparative overview of the tax and legal implications of engaging freelancers for businesses.
The publication covers multiple jurisdictions, including Belarus, Cyprus, Georgia, Kyrgyzstan, Malaysia, Mongolia, Philippines, Russia, Tajikistan, Thailand, Türkiye, and Turkmenistan.
It examines key tax and legal considerations related to freelance arrangements, including risks of employment reclassification, withholding and reporting obligations, treatment of cross-border payments, and the impact of double taxation treaties. The overview also provides practical guidance on compliance and contractual structuring to help businesses mitigate legal and tax risks.
You can view information on each country separately using the links in the list below.
List of countries and authors:
Cyprus - Cleo Loizou Kyriakidou
Kyrgyzstan - Aisanat Safarbek kyzy, Aibek Shamurzaev
Malaysia - Yusrizal bin Zainol Abidin
Mongolia - Bolormaa Volodya, Kh. Enkhjin
Philippines - Krisanto Karlo Nicolas, Eufelia Rembelle Simbol
Russia - Vyacheslav Khorovskiy, Alena Ivanova, Oksana Afanasyeva
Tajikistan - Kamoliddin Mukhamedov
Thailand - Chotika Lurponglukana
Türkiye - Aigerim Sabit Bikmaz, Esra Dicle Bagli, Burcu Oktem