Kazakhstan has published Order No. 414 of 15 April 2022 on the approval of the rules for concluding an advance pricing agreement (APA). The new rules contain:
- General provisions on concluding APAs for transfer pricing purposes, including the purpose of an APA and the APA structure, including the parties involved, the documentation submitted, the method applied, terms of the agreement, etc.; and
- The procedure for concluding an APA, which includes the following:
- applicants must submit require…