Kazakhstan's State Revenue Committee issued a release on 29 December 2021 providing an overview of changes that have been made to the Tax Code by Law No. 85-VII of 20 December 2021. Some of the main changes concern compliance with the BEPS Action 5 standards on countering harmful tax practices with effect from 1 January 2023:
- Participants in the "Astana Hub" International Technological Park will be made subject to the standard tax regime if they violate operating conditions for the park with…