Transfer pricing ("TP") rules have existed in Kazakhstan for more than 15 years. During this period, Kazakhstan’s tax authorities have performed numerous TP audits many of which resulted in disputes ultimately resolved in court.
Recently, attention to TP has grown worldwide, both from authorities and businesses, including the framework for implementation of the initiatives developed by OECD for fighting base erosion and profit shifting (BEPS). Kazakhstan is no exception. Revision of the Kazakhstan TP rules to bringing them in line with the best international practice is under consideration.
Along with the historic focus in Kazakhstan on export of resource commodities, increasing attention is paid to TP issues concerning financial transactions, purchase of services, import of consumer and industrial goods and licensing of intangibles.
We have assembled an extremely strong TP team covering Kazakhstan and wider Eurasia. Team members have Kazakhstan and foreign experience. We work with different clients across various industries, typically addressing questions such as:
Contact us and we will provide you with comprehensive TP support.
More information about the TP rules in Kazakhstan and assistance we offer is presented in our brochure.
Partner, Leader of Tax & Legal Services, PwC Kazakhstan
Тел: +7 727 330 3200
Senior Manager, Tax & Legal services, PwC Kazakhstan
Тел: +7 727 330 32 00
+7 707 221 55 77
Senior Manager, Legal services, PwC Kazakhstan
Тел: +7 717 255 0707