Transfer pricing methodology for refractory gold concentrates electrónico Sholpan Issakova
By: Issakova, Sholpan
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | ORO | KAZAJSTÁN
In:
International Transfer Pricing Journal v. 29, n. 6, 2022, p. 424-428Summary: In March 2022, to bring clarity to the tax valuation of transactions with gold concentrates, Kazakhstan’s government enacted a new transfer pricing methodology. The methodology applies to export sales transactions with concentrates with defined physical properties and contents of deleterious elements, such as arsenic, sulphur, and carbon. This article examines the new rules to clarify their scope and application.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/6-5 (Browse shelf) | Available | ITPJ/2022/6-5 |
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Resumen.
In March 2022, to bring clarity to the tax valuation of transactions with gold concentrates, Kazakhstan’s government enacted a new transfer pricing methodology. The methodology applies to export sales transactions with concentrates with defined physical properties and contents of deleterious elements, such as arsenic, sulphur, and carbon. This article examines the new rules to clarify their scope and application.
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