[susan53]

I'm researching an article on the possibilities of teaching EFL privately around the world, and I need some info on the legal situation in different countries around the world. (Yes, I know the real answer is that in many countries people just do it on the black, but if you don't....?)

For example, if you were in Italy, you would have to open a VAT (Value Added Tax) account, and then add 20%VAT to your prices. VAT is standard in Europe, but the percentage varies - what is it where you are? And then there are various taxes.

I'm particularly interested in the States, in Korea (where I believe it's impossible for foreigners to work for themselves legally ???) and in any other country where the situation is very different from what I've described.

Thanks
Sue