Kyrgyzstan Transfer Pricing Rules Amendments Approved

On 19 June 2014, the Kyrgyzstan parliament approved a law amending the country's transfer pricing rules. The law expands the application of the transfer pricing rules to cover transactions of taxpayers that apply certain special tax regimes, including:

• Special tax regimes for small businesses
• Obligatory patent regime for specific types of business activity
• Special tax regime for legal entities registered in Special Economic Zones
• Other special tax regimes based on a tax agreement signed bet…