The State Revenue Authority declared on April 25, 2018, about the introduction of a three-level method to transfer pricing documentation. The Kazakh President, signed a series of laws, including Law 122-VI on 25 December 2017 regarding transfer pricing documentation and transfer pricing reporting system. The provisions of the Law according to the Master File and Local File will come into force from January 1, 2019.
PGA Highlights: April 2018
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