This webinar was, in particular, aimed at foreign subsidiaries and non-resident branches of international companies based in Kazakhstan.
The following issues were discussed during the webinar:
- Recognition of inactive branches of non-residents as permanent establishment in Kazakhstan
- Recognition of a non-resident's income as the income of its Kazakhstan branch, if the latter has no capacity to provide it
- Branches of non-residents in Kazakhstan that provide other work and services than the head office
- Application of a reduced withholding tax rate when paying passive income to a non-resident who has a branch in Kazakhstan
- Imputation of a tax obligation to a tax agent to withhold a tax from non-resident’s income received from another tax agent previously
- Current issues from the tax authorities to non-resident’s branches in Kazakhstan
- Application of transfer pricing control for transactions between branches and the non-resident head office
- Richard Bregonje, Partner, Tax and Legal Services
- Dana Tokmurzina, Partner, Dispute Resolution & Regulatory
- Nursultan Nurbayev, Senior manager, Transfer pricing and dispute resolution services
- Aliya Ibrayeva , Senior manager, International taxation services
- Olzhas Kassenov , Senior consultant, Dispute Resolution & Regulatory
You missed the webinar? The video recording can be found here.