The BEPS Action 5 Standard: Compliance Review Results
Issakova S.
June 2021International Bureau of Fiscal Documentation (IBFD)
European Taxation
2021#61Issue 6251 - 257 pp.
In this article, the author discusses the implications of the OECD Action Plan targeting harmful tax measures on Kazakhstan’s independent tax-free zone, the Astana International Financial Centre, in light of Kazakhstan’s need to diversify its economy and attract foreign investment to ensure economic stability and growth in the post-pandemic period.
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Almaty, Kazakhstan
Almaty
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