Kazakhstan is the second largest country (after Russia) of the former Soviet Republics. It is geographically diverse, comprised of extensive grassland, semi-desert, and mountainous areas covering almost three million square kilometres (km). Kazakhstan lies in the north of the Central Asian republics and is bordered by Russia in the north, China in the east, Kyrgyzstan and Uzbekistan in the south, and the Caspian Sea and part of Turkmenistan in the west. It has almost 1,894 km of coastline on the Caspian Sea.
Kazakhstan has an estimated population of 18.61 million. The capital of Kazakhstan is Nur-Sultan. Other principal cities are Almaty, Karaganda, Pavlodar, Aktobe, and Shymkent. Kazakh is the official language, and Russian is the language of international communication. The national currency is Tenge (KZT).
With respect to the legislative framework, the provisions of the Constitution, the laws corresponding to it, other regulatory legal acts, international treaties, and other commitments of Kazakhstan, as well as regulatory resolutions of the Constitutional Council and the Supreme Court of Kazakhstan, comprise the functioning law in the Republic of Kazakhstan. The Constitution has the highest juridical force in Kazakhstan. The court system of Kazakhstan includes the Supreme Court, local courts, and other courts established by law.
International treaties ratified by Kazakhstan have priority over its domestic laws and are directly implemented except in cases when the application of an international treaty requires the promulgation of a law.
PwC Kazakhstan has been operating for 26 years and currently has more than 500 professionals in offices in Almaty, Nur-Sultan, and Atyrau. PwC enjoys an unrivalled presence in the region, with offices in Baku (Azerbaijan), Tbilisi (Georgia), Yerevan (Armenia), Bishkek (Kyrgyzstan), Tashkent (Uzbekistan), Ashgabat (Turkmenistan), and Ulaanbaatar (Mongolia). Our tax solutions are based on extensive knowledge and experience of our specialists, enhanced by our methodologies. Our client base covers all sectors of the economy, including energy, financial services, consumer and industrial products, and telecommunications.