Zhabbarov, Almabek

Transfer pricing legislation in Kazakhstan / Almabek Zhabbarov .-- , 2018


Disponible únicamente en formato electrónico.
Resumen.

Transfer pricing is one of the most controversial regulations in Kazakhstan. However, so far, disputes have arisen only in certain industries. As the tax authorities apply transfer pricing regulations to a wide range of taxpayers, the limitations of the law and its inconsistency with international practices are becoming more apparent. Companies planning investments in Kazakhstan should be aware of the corresponding risks because, in some instances, transfer pricing regulations in Kazakhstan may become a deal-breaker.


PRECIOS DE TRANSFERENCIA
KAZAJSTÁN

International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 322-326

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