Transfer Pricing Methodology for Refractory Gold Concentrates

Journal
Issakova, S.
Kazakhstan
International Transfer Pricing Journal 2022 (Volume 29), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In March 2022, to bring clarity to the tax valuation of transactions with gold concentrates, Kazakhstan’s government enacted a new transfer pricing methodology. The methodology applies to export sales transactions with concentrates with defined physical properties and contents of deleterious elements, such as arsenic, sulphur, and carbon. This article examines the new rules to clarify their scope and application.