The complexity of International Tax Law, including the Convention on the Avoidance of Double Taxation, and peculiarities in the taxation of non-residents in Kazakhstan, raise many questions for which GRATA Law Firm specialists can provide clear answers.

We consult on issues of the permanent establishment of non-residents, tax optimisation of income of non-residents from sources in Kazakhstan, corporate structure and structure of transactions from a tax perspective, and refunds of income tax and the opening of conditional bank deposits.

 

  • advice on taxation of income earned by non-residents from management, consulting services, services to personnel, and application of conventions on avoidance of double taxation. Analysis of risks linked to creation of a permanent establishment in Kazakhstan and obligations to pay VAT for a non-resident;
  • advising the world's largest food producer on taxation of royalties paid to non-residents;
  • advice to a Kazakh airline company on tax consequences of an aircraft  lease agreement;
  • advice to International Financial Corporation on tax aspects of a loan agreement;
  • consultations  to a leading European bank on tax issues for Eurobonds, as well as possible tax risks;
  • advice to an uranium company regarding tax treatment of interest and other payments under a loan agreement, potential tax risks associated with ‘gross-up clause;
  • advice to the European Bank for Reconstruction and Development on tax treatment of interest and other payments under a loan agreement;
  • advice to International Financial Corporation on tax treatment of remuneration payment under a loan agreement;
  • advice to the leading European aerospace company on tax issues related to services rendered to the Kazakhstan National Company for the design, installation and testing of aerospace equipment;
  • advice to major telecommunications companies on legal consequences of debt restructuring.
Name Position Contacts
Assel Ilyasova Partner, Head of Tax Law Department Inquire
Eldar Ziatdinov Director of Tax Law Department, GRATA International (Moscow), Representative in Kazan Inquire
Nurbol Kissembayev Partner, Branch Director Inquire
Nodir Yuldashev Partner, Construction, Telecommunications, Transport, Tax and Litigation Inquire
News 1 - 2 of 2
First | Prev. | 1 | Next | Last All

08.02.2013

Problems with Obtaining Refunds from the Budget of Excess VAT Accumulated During Mineral Exploration

Lately, obtaining a refund of value added tax (VAT) incurred in connection with the export of goods[1] has been a pressing issue.

08.02.2013

Review of the Amendments made to the Tax Code and Administrative Code in 2013

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.


News 1 - 2 of 2
First | Prev. | 1 | Next | Last All

Key contacts

Assel Ilyasova

Partner, Head of Tax Law Department

Almaty

Show contacts
Contact us