| 000 | 01245nab a2200229 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220905131118.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964714 _aZhabbarov, Almabek |
|
| 245 | 0 |
_aTransfer pricing legislation in Kazakhstan _c Almabek Zhabbarov |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aTransfer 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. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aKAZAJSTÁN _947572 |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 322-326 |
|
| 942 | _cRE | ||
| 999 |
_c139155 _d139155 |
||