Posts by: Alisher Yuldashev


Kazakhstan 2026 tax code: A full reset of the country’s approach to corporate taxation

Kazakhstan’s new Tax Code, coming into force on 1 January 2026, is more than a technical rewrite. It’s a full reset of the country’s approach to corporate taxation, profit allocation, and cross-border oversight. Behind the headlines of digitalisation and administrative streamlining lies a clear message: companies will have to justify where value is created, who...