Transfer pricing laws in Kazakhstan are slightly unusual in that they impact not only on multinational companies who operate in the highly complex global environment, where the increasing size and volume of intra-group transactions bring them under scrutiny, but also extends to include international sales of hydrocarbons and minerals, as well as transactions by companies who have taken advantage of certain tax and duty exemptions that have been available in past years.

Our approach to managing this is not to look at transactions in isolation but, with the assistance of our global network, to help clients align their policies to bring maximum benefits across the whole of the group or organization, and to help them manage the extensive documentation requirements to simplify compliance and support their calculations.