Taxation of Non-Residents in Kazakhstan


Zhabbarov A.
July 2022International Bureau of Fiscal Documentation (IBFD)

European Taxation
2022#2022Issue 7313 - 315 pp.

This note outlines key provisions of the Tax Code regulating the taxation of non-residents, some practical issues that foreign investors should be aware of and recommendations on addressing these issues.



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Grant Thornton LLP, Kazakhstan

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