Kazakhstan

Corporate taxation

The corporate tax rate is 20%.

Transfer pricing

The legislation of the Republic of Kazakhstan on transfer pricing is based on the Constitution of the Republic of Kazakhstan, consists of this Law and other regulatory legal acts, and is mostly aligned with the OECD Transfer Pricing Guideliens. If an international treaty ratified by Kazakhstan establishes other rules than those contained in this Law, the rules of the international treaty shall apply.

Links

• • • • • Transfer Pricing Country Profile
        • Transfer Pricing Dispute Resolution Profile
        • Tax Administration
        • Local Transfer Pricing Legislation  (Click here for English translation)
        • Local Transfer Pricing Documentation
        • Local Legislation

Transfer Pricing Case Law