The Kazakhstan State Revenue Committee has issued a release on the new transfer pricing documentation requirements introduced as part of the legislation published on 26 December 2017 for the implementation of a new Tax Code. This includes the three-tier documentation requirement of the BEP Action 13 consisting of the Country-by-Country (CbC) report, Master file, and Local file, as well as a notification of participation in an MNE group, which apply for MNE group members resident in Kazakhstan and permanent establishments in Kazakhstan of non-resident members. Main points of the release are summarized as follows: CbC Report The CbC reporting requirement...