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 International specialists can provide clear answers.
We are glad to advise on the following issues:
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advising on taxation of non-resident’s income from source of payment;
- advising on application of rules of ‘controlled foreign companies’;
- advising on permanent establishment risk;
- tax optimization of non-resident’s income from sources in Kazakhstan;
- choosing the most suitable form (legal entity or structural subdivision) for certain business type for taxation purposes;
- corporate structure and transaction structure from tax law perspective.
| Name | Position | City | Contacts | |
|---|---|---|---|---|
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Assel Ilyasova | Partner, Head of Tax Law Department | Almaty | Inquire |
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Eldar Ziatdinov | Director of Tax Law Department, GRATA International (Moscow), Representative in Kazan | Moscow, Kazan | Inquire |
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Nurbol Kissembayev | Partner, Branch Director | Aktau | Inquire |
 |
Nodir Yuldashev | Partner, Construction, Telecommunications, Transport, Tax and Litigation | Tashkent | Inquire |
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28.03.2018
Kaisar Yegizbayev is a lawyer at the Tax law department of GRATA International. He gave a guest lecture to Caspian University students on the 'BEPS. OECD actions against aggressive tax planning'.
03.03.2017
State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘SRC’) clarified...
10.11.2015
ICLG (International Comparative Legal Guide) to: Corporate Tax 2016, 12 edition Author: Assel Ilyassova
09.07.2015
Arctic Group International LLP recommends GRATA Law firm LLP as a reliable and responsible legal advisor
11.06.2015
The roundtable "On de-criminalization of tax violations based on the practice of the tax jurisdictions of OECD member-states" was held on June 5, 2015.
28.04.2015
On 24 April 2015, in Almaty there has been a workshop titled: 'Kazakhstan - Russia: legal aspects of doing business' held by GRATA Law Firm.
16.04.2015
Grata Law Firm is ‘held in high regard’ by foreign clients and international law firms, and its large, full-service team.
25.02.2015
In 2014, 17 laws were adopted to amend the Code of Kazakhstan 'On Taxes and Other Obligatory Payments to the Budget' (Tax Code). Most of the amendments become effective from 1 January 2015. GRATA Law Firm hereby provides for the brief review of main amendments. For your convenience, amendments introduced to the Tax Code are given in a special table. We value your time and hope that the information provided will be useful for you.
24.02.2015
A new Code of the Republic of Kazakhstan 'On Administrative Violations', dated 5 July 2014 and a new Criminal Code of the Republic of Kazakhstan, dated 3 July 2014 entered into force on 1 January 2015.
02.06.2010
In this article, we will review the main concepts of taxation relating to the types of legal entities in Kazakhstan.
17.09.2010
In a society where the ownership of the subsoil belongs to the State, the latter must play at least a dual role.
17.09.2010
It can be said that the VAT refund procedure is complicated and time-consuming as it requires numerous documents to be confirmed and involves a tax audit of the taxpayer and its suppliers.
17.09.2010
The performance of operations under subsoil use contracts is currently strictly supervised by the State, in particular the issues concerning the completeness and timeliness of the performance by mining companies of their tax obligations.
17.09.2010
One of the brightest examples of tax policy changes relating to Kazakhstan subsoil users is a situation with the excess profit tax (EPT) calculation.
20.09.2010
The Law of the Republic of Kazakhstan ‘On Transfer Pricing’ (hereinafter – the ‘Law’) contains references to the regulatory legal acts
20.09.2010
Hereby we would like to provide brief comments to amendments to the Law ‘On Transfer Pricing’, as well as the description of difficulties that may be faced in the course of applying the amendments.
10.02.2010
This method has been based on available methodological base for the control of transfer pricing and is designed to calculate and minimise the risks associated with transfer pricing.
20.09.2010
The Kazakhstan Tax authorities inspect the matters of transfer pricing.
08.02.2013
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
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.
12.04.2013
On 27 February 2013 the Supreme Court introduced the Regulatory Resolution 'On the Judicial Practice of Application of the Tax Law' (hereinafter - the 'Resolution').
24.06.2014
During the 27th session of the Foreign Investors’ Council held on 12 June 2014, the President of Kazakhstan Mr. Nursultan Nazarbayev announced the establishment of a unilateral visa-free regime for citizens of 10 countries.
05.11.2014
The Republic of Kazakhstan possesses significant reserves of oil and gas, which means the oil and gas industry holds the leading position in the structure of the national economy. Therefore the tax system in this sector needs to provide stability, transparency and progressivity,, take into account the general global situation and encourage investment.
07.02.2014
Kazakhstan ratified the Double Taxation Treaties signed with the United Arab Emirates and the Grand Duchy of Luxembourg
03.04.2014
On March 31 the first meeting of the Working Group on the Improvement of Subsoil-User Taxation was held at the House of Ministries in Astana. The meeting was organized by the Taxpayers Association of Kazakhstan (APK ).
10.04.2014
The seminar explored the various issues in depth and focused on problems that customers often encounter in practice.
17.01.2014
Astana Tax Working Group of the American Chamber of Commerce in Kazakhstan (AmCham) held its meeting on February 17, 2014.
01.04.2014
The event was attended by officials from the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, including Deputy Chairman Argyn Kipchakov, Head of Large Taxpayers Department Daniyar Zhanalinov and Head of VAT Administration Department Nurlan Rakhimgaliev, as well as senior experts of several TC departments.
27.11.2014
On 6-7 November 2014 the IX Kazakh Forum of Corporate Lawyers was held in Almaty.
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