Corporate Taxation

Corporate Taxation

GRATA also provides expertise in the taxation of legal entities, which primarily entails major taxes such as CIT and VAT, property tax, vehicle tax, land tax, excise and other taxes, fees in the budget payable by Corporations.

Our experts have the highest available knowledge in:

• the correctness of the execution of a company’s obligations under the tax code, and the minimisation of tax risks thereby entailed;
• questions on the application of the rules of "thin capitalisation», CFC rules, and risks associated with inspections of transfer pricing;
• tax planning and tax optimisation through optimal solutions, the development of effective internal tax policy in tax accounting and the application of tax benefits;
• the choice of a business form (legal entity of subdivision) for business operations which is optimal for tax purposes.

Recent Experience:

• providing recommendations to ore mining companies regarding the correct assessment of property for payment of tax on property;
• providing consultation concerning taxation of branches in Kazakhstan of international pharmaceutical companies;
• advising ore mining companies about tax aspects of secondary issues of securities in the stock exchange;
• consultations regarding the creation of joint enterprise activities on delivery, installation and service of navigational and satellite equipment;
• advising an international transport company on questions of corporate taxation in Kazakhstan;
• advising a company specializing in services for oil and gas companies in connection with the taxation of supplies of equipment in Kazakhstan, rental equipment, and paying dividends to non-residents of Kazakhstan;
• preparation of a comparative analysis and recommendations for foreign investors on the forms of doing business in Kazakhstan (JST, LLP, or branch) from a tax perspective, taking into account types of activities and investor jurisdiction;
• advising an international industrial group on taxation (fiscal burden) within the framework of a plant project on starting  thermal power and its further activities;
• advising a Chinese construction company on tax issues involved in the implementation of their schemes for disposing of real estate through sale, reorganization and contribution to charter capital;
• advising the Kazakhstan branch of an international investment group on the obligation to pay VAT under a contract for rendering technical services to a non-resident legal entity of Kazakhstan;
• advising a Chinese construction company on tax issues related to the taxation of an interest-free loan for a resident legal entity of Kazakhstan;
• advising a large ore mining company in Kazakhstan on the legal grounds for adjusting the credited VAT;
• advising a large construction company on issues related to suppliers recognized as false entrepreneurs and possible legal consequences thereof.

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