Kazakhstan's Department of State Revenue recently issued a release on changes in the taxation of scientific (R&D) activity effective 1 January 2025. This includes new rules regarding the "deduction of expenses on research and development, scientific and technical and experimental design work, acquisition of exclusive rights to intellectual property, and the creation of scientific centers". This includes: R&D expenses (excluding the purchase of fixed assets) are deductible if there is a notification from the authorized body in the field of science on research and development, scientific and technical, and (or) experimental design work; and The financing of the establishment of...