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Kazakhstan Amends Tax Code
On 16 November 2009, Kazakhstan adopted certain amendments to its Tax Code (the "Tax Amendments"). Most of the Tax Amendments take effect from 1 January 2010. However, some changes are effective retroactively from 1 January 2009. The primary purpose of the Tax Amendments is to keep the current rates of the corporate income tax and the mineral extraction tax until 2012. Another objective is to simplify tax administration and clarify certain provisions of the Tax Code.
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