Kazakhstan: Resolution No. 528 of 27 August 2018 publishes for amending APA process
According to Resolution No 528 of 27 August 2018 published on 6 September 2018, the review committee must complete its review within 60 working days of receipt of the application. If the application is approved, the signed contract should be sent to
See MoreKazakhstan: Ministry of Finance releases draft bill to ratify MLI
The Finance Ministry has published a draft bill on August 1, 2018, for ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Generally, for a particular covered agreement, the MLI will enter into force
See MoreKazakhstan signs MCAA
On 12 June 2018, Kazakhstan signed the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of Country-by-Country (CbC) reports. Kazakhstan has not yet activated the CbC MCAA in accordance with OECD’s
See MoreKazakhstan: State Revenue Authority announces introduction of TP documentation
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
See MoreCroatia: Parliament ratifies DTA with Kazakhstan
The parliament ratified the Double Taxation Agreement (DTA) on January 26, 2018, with Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It was signed on October 12,
See MoreKazakhstan: Senate approves protocol to DTA with India
On January 25, 2018, the upper chamber of the parliament or the Senate of Kazakhstan approved the amending protocol of Double Taxation Agreement (DTA) with India. It was approved by the lower chamber of parliament on December 20,
See MoreKazakhstan: Tax Law Reforms for the year 2018
The Kazakh President, signed a series of laws on 25 December 2017 regarding taxes and other mandatory payments, introduction of tax code, law on amendments to other Acts etc. Most provisions of the new tax code and the tax amendments effects from 1
See MoreKazakhstan: Law signed for ratifying DTA with Ireland
The President of Kazakhstan, Mr. Nursultan Nazarbayev, signed a law on December 29, 2017, for ratifying the Double Taxation Agreement (DTA) with Ireland. The Treaty is aimed at strengthening and expanding economic cooperation between Kazakhstan and
See MoreKazakhstan: DTA signs with Croatia
On 12 October 2017, the Double Taxation Agreement (DTA) between Croatia and Kazakhstan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in
See MoreKazakhstan: New Tax Code submits to Parliament
The First Vice-Minister of National Economy, Ruslan Dalenov, submitted the draft of the new tax code to the finance and budget committee of the lower house of the Kazakh parliament (the Mazhilis) on September 21, 2017 for consideration. It was
See MoreKazakhstan: Lower House Approves pending protocol to DTA with India
The Lower House of Parliament approved the pending protocol to the 1996 income tax treaty on September 6, 2017 with India for avoiding double taxation. This protocol was signed on January 6, 2017 and includes several amendments, including changes
See MoreUzbekistan signs Decree PP-2971 to ratify amending DTA protocol with Kazakhstan
The President of Uzbekistan, Mr. Shavkat Mirziyoyev signed a Decree PP-2971 on 18th of May 2017 for ratifying the amending protocol of Double Taxation Agreement (DTA) with
See MoreKazakhstan, Ireland sign the DTA
On 26th of April 2017, the Double Taxation Agreement (DTA) between Ireland and Kazakhstan was signed by the Governments of Kazakhstan and Ireland for the avoidance of double taxation and prevention of tax evasion concerning income taxes. From the
See MoreKazakhstan: Decree No. 56 amends to specific customs levies
The Governmental Decree No. 56 of 13th February 2017 amends provisions on the specific customs levies that apply in addition to customs duties. For the first customs declaration, specific customs duties of KZT 25,000 apply and then KZT 11,000 for
See MoreKazakhstan, Slovenia DTA enter into force
A Double Tax Agreement of 2016 between Kazakhstan and Slovenia has entered into force on 30th of December 2016. It has been applicable from 1st of January
See MoreKazakhstan: List of priority business activities to be performed within SEZs
The Government Resolution No. 10 has been published on 24th January 2017 regarding priority business activities within Special Economic Zones (SEZs) in the Government Legal Database Adilet. In accordance with the latest legislation, a company
See MoreIndia: Protocol to the treaty with Kazakhstan
India and Kazakhstan signed an amending protocol to the India – Kazakhstan Income and Capital Tax Treaty (1996), in New Delhi on 6 January 2017. The treaty provides for the avoidance of double taxation and the prevention of fiscal evasion with
See MoreDTA between Kazakhstan and Slovenia ratified
The President of Kazakhstan has signed the Income and Capital Tax Treaty (2016) between Kazakhstan and Slovenia on 30th December 2016 for avoiding double taxation. This has been ratified by
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