Transfer Pricing Legislation in Kazakhstan

Transfer pricing is one of the most controversial regulations in Kazakhstan. However, so far, disputes have arisen only in certain industries. As the tax authorities apply transfer pricing regulations to a wide range of taxpayers, the limitations of the law and its inconsistency with international practices are becoming more apparent. Companies planning investments in Kazakhstan should be aware of the corresponding risks because, in some instances, transfer pricing regulations in Kazakhstan may become a deal-breaker.