Anti-Abuse Rules of General Application
Issakova S.
July 2022International Bureau of Fiscal Documentation (IBFD)
European Taxation
2022#2022Issue 7298 - 303 pp.
In this article, the author examines Kazakhstan’s anti-abuse rules in light of Action 6 of the OECD/ G20 BEPS Project, which is aimed at preventing the granting of treaty benefits in inappropriate circumstances, as well as legislated taxation principles.
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Almaty, Kazakhstan
Almaty
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