PROBLEMS AND FOREIGN EXPERIENCE IN SUBJECTING THE SERVICES SECTOR TO THE VALUE ADDED TAX IN UZBEKISTAN

Abstract

The article examines the situation of the actual application of value-added tax through the documents of the law on transactions concluded with non-residents, that is, foreign companies in the provision of services.

First of all, special attention was paid to the rules for determining the place of performance of works (services) provided by non-residents when subject to value-added tax according to current legislation.