Transfer pricing issues occupies a separate niche in the tax law structure due to specifics of this area.
In this regard, control over transfer pricing is one of the main considerations of any state. It is a special type of control that differs from ordinary tax inspection and requires special approach to international business transactions.
Tax bodies exercise control on the basis of comparison between market price and the deal price and in case there is a difference, the deal price becomes a transfer price i.e. the deal price was undervalued on export or overvalued on import.
GRATA International is glad to offer the following transfer pricing services:
advising on application of transfer pricing law (preparation of memorandums);
Lately, obtaining a refund of value added tax (VAT) incurred in connection with the export of goods has been a pressing issue.
On 26 December 2012 the President of the Republic of Kazakhstan signed the Law On Amendments to Some Legislative Acts of the Republic of Kazakhstan on Taxation.
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