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Kazakhstan General Prosecution Office Introduces ‘Prosecutor’s Filter’ to Protect Investors

The General Prosecutor’s Office of the Republic of Kazakhstan issued an order earlier this year providing a proactive protection of rights and interests of investors in Kazakhstan. This LawFlash summarizes key takeaways from...more

Kazakhstan Adopts Law Introducing Changes to Antimonopoly Regulations

On 6 April 2024, Kazakhstan adopted a law that will amend and supplement certain legislative acts on doing business (the Law). The Law amends a number of fundamental national legislative acts, including the Land Code, the...more

Kazakhstan and France Enter into Agreement for Cooperation in Combating Global Warming

A draft law, On ratification of the Specific Agreement between the Government of the Republic of Kazakhstan and the Government of the French Republic on Implementation of Cooperation in Combating Global Warming, was recently...more

New Asset and Liability Declaration Requirements in Kazakhstan

Heads of legal entities, founders (participants) of legal entities, individual entrepreneurs, and their spouses are now obligated to submit declarations on assets and liabilities as of 1 January. The obligation to submit...more

Kazakhstan Government Introduces Changes to Standard Form of Power Purchase Agreement

This LawFlash summarizes key takeaways from the recent amendments by the Kazakhstan government to the standard form of the power purchase agreement (PPA) for energy-producing organizations using renewable energy sources...more

Restrictions and Prohibitions Applicable to Non-Residents in Kazakhstan

In general, foreign citizens and foreign legal entities (as well as Kazakhstan legal entities with foreign participation) have the same rights and bear the same obligations as Kazakhstan citizens and Kazakhstan legal...more

Dividend Taxation in Kazakhstan: Additional Condition to Apply Double Tax Treaty

Recent changes to the Kazakhstan Tax Code introduced an additional condition for applying a double tax treaty when paying dividends in Kazakhstan. To illustrate the current regime, consider the following scenario wherein...more

Kazakhstan Introduces New Regulation of Digital Assets

Kazakhstan President Kassym-Jomart Tokayev signed two laws on February 6: one on digital assets (the Law) and one introducing amendments to other legal acts concerning digital assets and informatization (Amendments Law). Both...more

Arbitration or Litigation? A Few Things to Consider

When considering a proper dispute resolution forum for a contractual arrangement between the parties incorporated or operating in different jurisdictions, the parties often tend to prefer international arbitration over...more

Kazakhstan Stock Exchange: Significant Change to Taxation of Dividends on Certain Shares

The rules for taxation of dividends in respect of shares that are included in the official listing of a stock exchange in Kazakhstan will significantly change as of 1 January 2023....more

Potential Changes to Taxation of Dividends in Kazakhstan

During an address to the Parliament’s Mazhilis on 11 January 2022, the president of Kazakhstan instructed the respective state bodies to “secure a strict monitoring, inspection, and control of all transactions and persons who...more

Green Finance: Regulatory Regime and Key Trends in the EMEA Region

In this article, we provide a high-level overview of the regulatory regime and key trends in green finance in the Europe, Middle East, and Africa (EMEA) region. This Part 1 addresses the European Union (EU), the United...more

Limit Smartly: Kazakhstan Renewables and Wind Power Generation Equipment Capacity

The Kazakhstan renewables market has been gaining momentum during the last few years. Reasons for such development include (1) government support (including periodic amendments to industry laws and regulations to address...more

Rules on Controlled Foreign Corporations in Kazakhstan May Change

The Kazakhstan Tax Code may change so that controlled foreign corporation rules will not apply to foreign persons that are residents of countries having a double tax treaty with Kazakhstan. Kazakhstan residents (both...more

What Positive Changes Might New Kazakhstan Administrative Procedures Code Bring?

On 29 June 2020, the Kazakhstan president signed the new Administrative Procedures Code, which will come into effect on 1 July 2021. The Administrative Procedures Code introduces major changes in a state authority’s exercise...more

Amendments to Astana International Financial Centre and Astana International Exchange Rules

The amendments came into force in July 2020 and are generally positive for market participants, particularly for issuers considering cross- and dual-listings....more

Kazakhstan Amends Its Personal Data Protection and Informatization Laws

A new set of amendments to the Kazakhstan personal data protection and informatization laws introducing dedicated state body, new services, and terminology came into force on 7 July 2020....more

Kazakhstan Law Reduces Information Needed to Obtain Consent for Economic Concentration

The president of the Republic of Kazakhstan recently signed the law, On Introduction of Amendments and Additions to Certain Legal Acts of the Republic of Kazakhstan on Matters Related to Improvement of Investment Climate,...more

Latest Amendments to Kazakhstan Labour Legislation

The President of the Republic of Kazakhstan signed Law No. 321-VI, On Amendments into Certain Labour-Related Legislative Acts of the Republic of Kazakhstan (Amendment Law) on 4 May. ...more

Kazakhstan Issues New Rules to Fight COVID-19 Infection: What Employers Need to Know

While the emergency situation in Kazakhstan ceased at midnight on 11 May, the Chief Sanitary Doctor issued new Resolution No. 36 on 10 May on Further Strengthening of Measures for Preventing Coronavirus Infection among...more

International Technological Park ‘Astana Hub’—How to Join & the Privileges Provided

The International Technological Park “Astana Hub”—created in Kazakhstan in 2018—aims to create an environment for the implementation of industrial and innovative activities in the information technology sphere. This Insight...more

COVID-19 in Kazakhstan: Payment of Salary-Related Taxes Suspended

The Kazakhstan government has adopted a resolution that establishes the so-called “adjustment coefficient” zero to salary-related taxes and payments in an effort to stabilize the economy during the coronavirus (COVID-19)...more

COVID-19 in Kazakhstan: The Labor Code and Employers’ Actions During the State of Emergency

The Labor Code of the Republic of Kazakhstan, No. 414-V, dated 23 November 2015 (the “Labor Code”) provides employers with the right to take certain actions towards employees in connection with the state of emergency in the...more

COVID-19 in Kazakhstan: Government Resolution on Certain Immigration Issues

In connection with the current national state of emergency, Republic of Kazakhstan Prime Minister Askar Mamin signed Resolution of the Government No. 220 on Certain Issues of Entry into (Exit from) the Republic of Kazakhstan...more

COVID-19 in Kazakhstan: President Signs Decree for Special Military Call-Up

In connection with the current state of emergency in Kazakhstan related to the coronavirus (COVID-19) pandemic, President Kassym-Zhomart Tokaev has signed a decree on a special military call-up in the Republic of Kazakhstan....more

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