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Court Practice and Tax Risks for Subsurface Users in Kazakhstan

February 2013 - Tax & Private Client. Legal Developments by Olympex Advisers.

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The tax legislation is one of the most dynamically developing areas of law in Kazakhstan. Since the beginning of its formation the taxation system has suffered numerous changes due to both the continuous process of simplification and improvement of administrative procedures, elimination of gaps and ambiguities, the need to regulate new activities, encouragement of the development of certain sectors, and the fundamental change of conditions of taxation and codification of legislation.

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