Kazakhstan has published Law No. 135-VII of 11 July 2022, which contains various tax measures that generally apply from 1 January 2023. The main measures include: The introduction of a new limit on the deduction of costs incurred for acquiring specified services from non-resident related parties equal to 3% of taxable income, including management, consulting, auditing, design, legal, accounting, advertising, marketing, franchising, financial (excluding remuneration costs), engineering, and agency services, as well as costs for royalties and rights to use intellectual property; The amendment of the tax exemption for dividends paid on shares listed on the Kazakhstan stock exchange with...