Kazakhstan has published Law No. 135-VII of 11 July 2022, which contains various tax measures that generally apply from 1 January 2023. The main measures include:
- The introduction of a new limit on the deduction of costs incurred for acquiring specified services from non-resident related parties equal to 3% of taxable income, including management, consulting, auditing, design, legal, accounting, advertising, marketing, franchising, financial (excluding remuneration costs), engineering, and …