INTERNATIONAL TAX POLICY OF KAZAKHSTAN
Abstract
The purpose of this article was to study the international aspects of taxation in Kazakhstan. What is relevant for Kazakhstan is that the country implements international standards in its national legislation, for example, the BEPS plan, information exchange, etc. In addition to the implementation of the 15 Actions of the BEPS plan, the country implements some special anti-avoidance rules (SAAR), for example, the transfer pricing rule, the thin capitalization rule, beneficial ownership concept, etc. In order to improve the international tax policy of Kazakhstan, the country needs to continue to implement all the Actions of the BEPS plan, conclude tax treaties, introduce general (GAAR) and targeted anti-avoidance rules (TAAR) into its legislation.
References
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