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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

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

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

Draft Amendments to the Kazakhstan Tax Code

The proposed amendments will affect dividends, capital gains, and VAT. A draft law amending the Kazakhstan Tax Code was introduced in July 2014 (the Draft Law). Currently, the Draft Law is being considered by business...more

Kazakhstan Amends Legislation to Improve the Investment Climate

The amendments offer an incentives package for new projects in industries of prime importance. The Law on Amendments to Certain Legislative Acts of the Republic of Kazakhstan to Improve the Investment Climate (the Law)...more

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