Tax and Legal Implications of Engaging Freelancers for Businesses

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.

Read the full material:

You can view information on each country separately using the links in the list below.

List of countries and authors:

Belarus - Polina Sachava

Cyprus - Cleo Loizou Kyriakidou

Georgia - Sofia Roinishvili

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

Turkmenistan - Mekan Bashimov, Annamenli Rozymyradova