In this note, the author clarifies the position of Kazakhstan on tax arbitration as a supplementary dispute resolution mechanism (DSM) in light of the recent peer review results under Action 14 of the OECD/G20 BEPS Project.
In this note, the author clarifies the position of Kazakhstan on tax arbitration as a supplementary dispute resolution mechanism (DSM) in light of the recent peer review results under Action 14 of the OECD/G20 BEPS Project.