Kazakhstan Consulting on Transfer Pricing Amendments

Kazakhstan's State Revenue Committee has announced the launch of a public consultation on a draft law for amendments and additions to the law on transfer pricing. This includes amendments in five main areas as follows:

• Improving the three-tiered documentation requirements by establishing a more general requirement for the submission of the local file so that it will be imposed on taxpayers who have entered into transactions with non-resident related parties and whose revenue, in accordance…