Kazakhstan: Changes to transfer pricing laws included expanded reporting and disclosure requirements

Changes became effective January 10, 2025

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February 3, 2025

Minister of Finance Order No. 866, which became effective on January 10, 2025, introduced the following changes to the transfer pricing laws:

  • Expansion of the list of entities required to submit reports
  • Expansion of the list of transactions subject to disclosure in transaction monitoring reports

Read a January 2025 report prepared by the KPMG member firm in Kazakhstan

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