Kazakhstan has published Law No. 45-VIII of 12 December 2023 in the Official Gazette, which contains various tax law changes. The main measures are summarized as follows: The amendment of the new limit introduced from 1 January 2023 on the deduction of costs incurred for acquiring specified services from non-resident related parties equal to 3% of taxable income, adding that the limit only applies where a non-resident related party is registered in a state with preferential taxation (applies retroactively from 1 January 2023); The removal of the actively traded requirement introduced from 1 January 2023 for the tax exemption for...