Tag: Kazakhstan
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Article 134 of the Tax Code of the Republic of Kazakhstan
Article 134 of the Tax Code of the Republic of Kazakhstan regulates the taxation of certain categories of organizations, specifically non-profit organizations and those engaged in activities within the social sphere. It establishes the conditions under which these organizations may be subject to special rules for determining taxable income and the relevant tax reporting requirements.…
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Country-by-Country Reporting (CbCR) in Kazakhstan
Kazakhstan has adopted the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations by incorporating Country-by-Country Reporting (CbCR) into its domestic tax legislation. This initiative is aimed at increasing tax transparency and ensuring that profits are reported and taxed where economic activities occur. This guide provides key information for multinational enterprise (MNE) groups with…
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How CbC reporting is presented in Kazakhstan
Kazakhstan has implemented Country-by-Country (CbC) Reporting requirements as part of its commitment to the Base Erosion and Profit Shifting (BEPS) Action Plan developed by the Organisation for Economic Co-operation and Development (OECD). Under the CbC Reporting requirements in Kazakhstan, multinational enterprises (MNEs) with a consolidated group revenue of at least KZT 86 billion (approximately $200…
CbC Reporting 