On 19 June 2014, the Kyrgyzstan parliament approved a law amending the country's transfer pricing rules. The law expands the application of the transfer pricing rules to cover transactions of taxpayers that apply certain special tax regimes, including: Special tax regimes for small businesses Obligatory patent regime for specific types of business activity Special tax regime for legal entities registered in Special Economic Zones Other special tax regimes based on a tax agreement signed between the tax authorities and the taxpayer Transactions already covered by the rules includes those between related parties, barter transactions, and cross-border transactions. The law also...