Kazakhstan's State Revenue Committee issued a release on 29 December 2021 providing an overview of changes that have been made to the Tax Code by Law No. 85-VII of 20 December 2021. Some of the main changes concern compliance with the BEPS Action 5 standards on countering harmful tax practices with effect from 1 January 2023: Participants in the "Astana Hub" International Technological Park will be made subject to the standard tax regime if they violate operating conditions for the park with effect from the beginning of the tax period in which such violations were committed; Participants in the "Astana...