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Kazakhstan - Ranges Used for Transfer Pricing Purposes

Country:
Kazakhstan
Author:
T. Balco; X. Yeroshenko
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 3
Published:
9 May 2016
The authors discuss current rules and administrative practices in respect of the determination of ranges for arm’s length prices. Deviations from international practice are noted, and various approaches to determining transaction prices are presented.
 
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