Transfer Pricing Methodology for Refractory Gold Concentrates
Issakova S.
November/December 2022International Bureau of Fiscal Documentation (IBFD)
International Transfer Pricing Journal
2022#2022Issue 6424 - 428 pp.
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.
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IBFD, Almaty, Kazakhstan
IBFD
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