13 results found

On February 6, 2020, the Parliament of Kazakhstan ratified the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting ("MLI").

By the Law of the RoK "On Republican budget for 2016 2018" №426 V dated November 30, 2015 the following indicators were set.

There are 55 Double Taxation Treaties currently in force in Kazakhstan, concluded with foreign states.

As it was mentioned in previous tax alerts, the draft of the international Treaty on pension provision for employees of the EEU member-states was approved.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in March 2018.

According to the author's observations, since the introduction of administrative justice in Kazakhstan, the quality of tax dispute resolution has been steadily improving.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in July and August 2016.

Foreign contractors participating in major infrastructure projects in Kazakhstan face significant tax, customs and regulatory risks that can materially reduce or eliminate profit margins if not properly addressed. This analysis examines why tax planning must begin before tender submission rather than during contract negotiations, and identifies the principal risks including permanent establishment exposure, withholding tax, VAT...

В Казахстане действует 55 соглашении об избежании двойного налогообложения, заклюm

По наблюдениям автора с момента введения в Казахстане административной юстиции к