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OECD Case Study Highlights Kazakhstan's Achievements in Tackling Tax Avoidance and Further Plans Including Implementation of Two-Pillar Solution

11 February 2025

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Kazakhstan-OECD

The OECD has released a tax and development case study on Kazakhstan's strengthened capacity to tackle tax avoidance. Among other things, the case study highlights Kazakhstan’s key achievements, including that Kazakhstan has: Signed and ratified the Convention on Mutual Administrative Assistance in Tax Matters (MAAC); Signed and ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (known as BEPS Multilateral Instrument or BEPS MLI); Achieved significant results in transfer pricing audits, including in the period 2021-23: USD 211 million in additional assed tax, to which tax base adjustments of USD 264 million in four audit cases...