<p style=”font-family:Roboto,sans-serif; font-size:13px; font-weight:600; color:#C9A96E; letter-spacing:3px; text-transform:uppercase; margin-bottom:16px;”>TAX ADVISORY \u00b7 KAZAKHSTAN<\/p><\/p>\n
<h1 style=”font-family:Georgia,serif; font-size:48px; font-weight:400; color:#0A1628; line-height:1.2; margin-bottom:20px;”>Transfer Pricing in Kazakhstan<\/h1><\/p>\n
<p style=”font-family:Roboto,sans-serif; font-size:18px; font-weight:300; color:#333333; line-height:1.7; margin-bottom:16px;”>Bond Stone advises multinational corporations on transfer pricing in Kazakhstan \u2014 the arm’s length principle applicable to related-party transactions, thin capitalisation rules limiting interest deductibility, transfer pricing documentation requirements, and structuring intercompany service fees, management fees, royalties, and loans to comply with Kazakhstani transfer pricing rules.<\/p><\/p>\n
<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; font-style:italic; margin-bottom:32px;”>Primary authority: Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18 July 2025 (transfer pricing provisions); Law “On Transfer Pricing” No. 67-IV dated 5 July 2008 (as amended). Verify current provisions at <a href=”https:\/\/adilet.zan.kz” style=”color:#C9A96E; text-decoration:none;”>adilet.zan.kz<\/a><\/p><\/p>\n
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<h2 style=”font-family:Georgia,serif; font-size:32px; font-weight:400; color:#0A1628; margin-bottom:20px;”>Key Framework<\/h2><\/p>\n
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\n<p style=”font-family:Georgia,serif; font-size:15px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Transfer pricing framework \u2014 Kazakhstan<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; line-height:1.6; margin:0;”>Kazakhstani transfer pricing rules are governed by both the Tax Code No. 214-VIII and the Law on Transfer Pricing No. 67-IV dated 5 July 2008 (as amended). The arm’s length principle requires that transactions between related parties be priced as if conducted between independent parties in comparable circumstances. The Kazakhstani transfer pricing framework is broadly aligned with OECD Transfer Pricing Guidelines, though there are specific local requirements that differ from OECD practice. Bond Stone advises on transfer pricing compliance as part of every intercompany structuring mandate.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:15px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Controlled transactions \u2014 what is covered<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; line-height:1.6; margin:0;”>Kazakhstani transfer pricing rules apply to transactions between related parties \u2014 including: transactions between a Kazakhstani entity and its foreign parent, subsidiary, or affiliate; transactions with entities in low-tax or zero-tax jurisdictions (regardless of whether they are related parties); and transactions that the tax authority determines are conducted with the intent of shifting profit out of Kazakhstan. Management fees, technical services, royalties, intercompany loans, and goods supply between related parties are all subject to transfer pricing scrutiny.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:15px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Thin capitalisation \u2014 interest deductibility limit<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; line-height:1.6; margin:0;”>Interest on debt owed to related parties is subject to thin capitalisation restrictions under the Tax Code \u2014 limiting the amount of related-party interest that is deductible for CIT purposes. Where the ratio of related-party debt to equity exceeds the statutory limit, the excess interest is non-deductible. Bond Stone advises on structuring intercompany financing arrangements to comply with thin capitalisation rules while maximising interest deductibility within the permitted limits.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:15px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Transfer pricing methods<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; line-height:1.6; margin:0;”>Kazakhstani transfer pricing rules recognise the following methods for determining the arm’s length price: Comparable Uncontrolled Price (CUP); Resale Price Method (RPM); Cost Plus Method; Transactional Net Margin Method (TNMM); and Profit Split Method. The most appropriate method depends on the nature of the transaction and the availability of comparable data. Bond Stone advises on method selection and works with the client’s transfer pricing specialists on the economic analysis supporting the arm’s length price.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:15px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Documentation requirements<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; line-height:1.6; margin:0;”>Kazakhstani taxpayers conducting controlled transactions above the materiality threshold are required to maintain transfer pricing documentation demonstrating that the controlled transactions are priced at arm’s length. Documentation must be available for submission to the tax authority on request. Bond Stone advises on Kazakhstani transfer pricing documentation requirements and coordinates with the multinational group’s global transfer pricing policy to ensure local compliance.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:15px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Tax authority scrutiny \u2014 risk areas<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; line-height:1.6; margin:0;”>The Kazakhstani tax authority actively scrutinises intercompany transactions \u2014 particularly: management fees and technical services paid to foreign parents; royalties for the use of IP owned by foreign affiliates; and intercompany loans with interest rates above or below market rates. Bond Stone advises on structuring and documenting these transactions to withstand transfer pricing challenge, and on the dispute resolution options available where the tax authority raises a transfer pricing adjustment.<\/p>
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<h2 style=”font-family:Georgia,serif; font-size:32px; font-weight:400; color:#0A1628; margin-bottom:20px;”>Experience<\/h2><\/p>\n
<p style=”font-family:Roboto,sans-serif; font-size:16px; color:#333333; line-height:1.8; margin-bottom:32px;”>Bond Stone has provided tax advisory as part of investment structuring and M&A mandates in Kazakhstan since 2007. Client confidentiality is maintained across all matters.<\/p><\/p>\n
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\n<p style=”font-family:Georgia,serif; font-size:14px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Management Fee Structuring<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:12px; color:#C9A96E; text-transform:uppercase; letter-spacing:1px; margin-bottom:8px;”>Transfer Pricing \u00b7 Kazakhstan \u00b7 Corporate<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:13px; color:#666666; line-height:1.6; margin:0;”>Advising on structuring management fee payments from a Kazakhstani subsidiary to its foreign parent \u2014 arm’s length fee determination, service documentation, CIT deductibility, WHT on fee payments, and transfer pricing documentation to support the fee level.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:14px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Intercompany Loan \u2014 Thin Cap<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:12px; color:#C9A96E; text-transform:uppercase; letter-spacing:1px; margin-bottom:8px;”>Transfer Pricing \u00b7 Kazakhstan \u00b7 Finance<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:13px; color:#666666; line-height:1.6; margin:0;”>Advising on an intercompany loan structure \u2014 arm’s length interest rate determination, thin capitalisation analysis to assess deductibility, documentation requirements, and WHT on interest payments to the foreign lender.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:14px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Royalty \u2014 IP Licence Structure<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:12px; color:#C9A96E; text-transform:uppercase; letter-spacing:1px; margin-bottom:8px;”>Transfer Pricing \u00b7 Kazakhstan \u00b7 Technology<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:13px; color:#666666; line-height:1.6; margin:0;”>Advising on transfer pricing compliance for a royalty payment under an IP licence from a foreign group entity \u2014 arm’s length royalty rate determination, TNMM analysis, documentation, and WHT on royalty payments.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:14px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Transfer Pricing Documentation<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:12px; color:#C9A96E; text-transform:uppercase; letter-spacing:1px; margin-bottom:8px;”>Transfer Pricing \u00b7 Kazakhstan \u00b7 Corporate<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:13px; color:#666666; line-height:1.6; margin:0;”>Preparing transfer pricing documentation for a multinational group’s Kazakhstani subsidiary \u2014 local file aligned with the OECD three-tier documentation framework, covering management services, intercompany loans, and goods supply transactions.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:14px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Tax Authority Challenge \u2014 Defence<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:12px; color:#C9A96E; text-transform:uppercase; letter-spacing:1px; margin-bottom:8px;”>Transfer Pricing \u00b7 Kazakhstan \u00b7 Dispute<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:13px; color:#666666; line-height:1.6; margin:0;”>Advising a foreign-invested Kazakhstani company on responding to a transfer pricing challenge from the Kazakhstani tax authority \u2014 reviewing the authority’s comparables analysis, preparing a defence, and negotiating the transfer pricing adjustment.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:14px; color:#0A1628; margin-bottom:6px; font-weight:400;”>Low-tax Jurisdiction Transactions<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:12px; color:#C9A96E; text-transform:uppercase; letter-spacing:1px; margin-bottom:8px;”>Transfer Pricing \u00b7 Kazakhstan \u00b7 Corporate<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:13px; color:#666666; line-height:1.6; margin:0;”>Advising on transfer pricing compliance for transactions between a Kazakhstani entity and an affiliate in a low-tax jurisdiction \u2014 enhanced scrutiny applicable under Kazakhstani rules, arm’s length documentation, and substance requirements.<\/p>
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\n<p style=”font-family:Georgia,serif; font-size:20px; color:#C9A96E; margin-bottom:16px; font-weight:400;”>Why Bond Stone<\/p>
\n<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#CCCCCC; line-height:1.8; margin-bottom:8px;”>\u2726 Investment-perspective tax advisory \u2014 tax efficiency built into every investment and M&A mandate<\/p>
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<p style=”font-family:Roboto,sans-serif; font-size:14px; color:#666666; margin-bottom:32px;”>Primary authority: <a href=”https:\/\/adilet.zan.kz” style=”color:#C9A96E; text-decoration:none;”>adilet.zan.kz<\/a><\/p><\/p>\n
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\n<h2 style=”font-family:Georgia,serif; font-size:32px; font-weight:400; color:#0A1628; margin-bottom:12px;”>Discuss your Kazakhstan tax matter<\/h2>
\n<p style=”font-family:Roboto,sans-serif; font-size:16px; color:#333333; line-height:1.7; margin-bottom:24px;”>Contact Bond Stone for a confidential discussion about Transfer Pricing in Kazakhstan.<\/p>
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\n\ud83d\udce7 <a href=”mailto:info@bondstonelaw.com” style=”color:#C9A96E; text-decoration:none;”>info@bondstonelaw.com<\/a><br>
\n\ud83d\udcde <a href=”tel:+77017297672″ style=”color:#C9A96E; text-decoration:none;”>+7 (701) 729 76 72<\/a>
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<p style=”font-family:Roboto,sans-serif; font-size:13px; font-weight:600; color:#C9A96E; letter-spacing:3px; text-transform:uppercase; margin-bottom:16px;”>TAX ADVISORY \u00b7 KAZAKHSTAN<\/p> <h1 style=”font-family:Georgia,serif; font-size:48px; font-weight:400; color:#0A1628; line-height:1.2; margin-bottom:20px;”>Transfer Pricing in Kazakhstan<\/h1> <p style=”font-family:Roboto,sans-serif; font-size:18px; font-weight:300; color:#333333; line-height:1.7; margin-bottom:16px;”>Bond Stone advises multinational corporations on transfer pricing in Kazakhstan \u2014 the arm’s length principle applicable to related-party transactions, thin capitalisation rules limiting interest deductibility, transfer pricing documentation […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4801","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.5","language":"ru","enabled_languages":["en","ru"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/comments?post=4801"}],"version-history":[{"count":2,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4801\/revisions"}],"predecessor-version":[{"id":4803,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4801\/revisions\/4803"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=4801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}