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Kazakhstan Corporate - Significant developments

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According to the amendments to the Tax Code introduced by the Kazakhstan government in 2018, the following significant developments became effective in 2019:

  • Temporary and retroactive (from 1 January 2018 till 31 December 2019) exclusion from Kazakh controlled foreign company (CFC) rules for the companies registered in the double tax treaty (DTT) countries with Kazakhstan.
  • Introduction of a so-called ‘horizontal' monitoring format of monitoring (desktop audits) of taxpayers aimed at reduction of the number of field tax audits.
  • Introduction of 3-tier transfer pricing reporting requirements into Kazakhstan Transfer Pricing law (i.e. Country-by-country [CbC] report, Local file, and Master file documentation) as part of the Organisation for Economic Co-operation and Development’s (OECD’s) base erosion and profit shifting (BEPS)-related recommendations.

Last Reviewed - 20 August 2019

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