Transfer pricing legislation in Kazakhstan Almabek Zhabbarov
By: Zhabbarov, Almabek
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Material type: 
ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA | KAZAJSTÁN
In:
International Transfer Pricing Journal v. 25, n. 4, July/August 2018, p. 322-326Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/4-11 (Browse shelf) | Available | ITPJ/2018/4-11 |
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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.
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