... then the host country tax authority will treat the host entity as being the "economic employer" and therefore the employer for the purposes of interpreting Article 15.
Generally, Kazakhstan-sourced income of non-residents is subject to withholding tax (WHT) at the rates shown in the table below.Income of non-residents from provision of services in Kazakhstan is subject to WHT at 20%, including certain types of services (management, financial, consulting, engineering, marketing, auditing, and legal) that are deemed as Kazakhstan-sourced income disregarding the place of their actual performance.A non-resident legal entity is exempt from WHT on dividends if the following are met simultaneously:At that, dividend income of a non-resident paid by a subsurface user should qualify for WHT exemption (provided all the above conditions are met) if such subsurface user is engaged in further processing activities, under specific conditions.A non-resident legal entity is exempt from WHT on capital gains if the following are met simultaneously:At that, capital gains of a non-resident that directly or indirectly disposes of shares/participation interest of a Kazakhstan subsurface user should qualify for WHT exemption (provided all above conditions are met) if such subsurface user is engaged in further processing activities, under specific conditions.Benefits paid by a company to a shareholder, founder, participant, or related party, falling under the definition of constructive dividends, are taxed at a rate of 15%.The rate of WHT may be reduced/non-resident's income may be exempted under an applicable DTT, provided that the following conditions are met simultaneously:A list of bilateral DTTs concluded and ratified by Kazakhstan is shown below:Navigate Kazakhstan's tax, legal, and economic measures in response to COVID-19Taxation of international assignees working in KazakhstanNavigate the tax, legal, and economic measures in response to COVID-19© 2017 - 2020 PwC.
«Салық салу мәселелері бойынша экономиканы тұрақтандыру жөніндегі одан арғы шаралар туралы» «Қазақстан Республикасы Президентінің 2020 жылғы 16 наурыздағы № 287 Жарлығын іске асыру жөніндегі одан арғы шаралар туралы» ҚР Үкіметінің 2020 жылғы 20 сәуірдегі № 224 қаулысын іске асыру мақсатында жеңілдік алу үшін https://msb.fms.kz/login сайтында қызметкерлер тізімін енгізу керекҚазақстан Республикасы Қаржы министрлігі Апелляциялық комиссиясының салықтық және кедендік даулар бойынша қабылдаған шешімдері туралы ақпарат
The non-resident should be a beneficial owner in respect of income earned from Kazakhstan sources. Kazakhstan tax residents are subject to personal income tax on worldwide income, while non-residents are taxed on their Kazakhstan-source income only.
Қазақстан Республикасы Қаржы министрлігінің www.minfin.gov.kz ресми сайтында «Қызмет/Апелляциялық комиссия/Салықтық және кедендік дауларды қарау нәтижесі» бөлімінде орналастырылды
Under the Constitution, laws in general and tax laws in particular enter into effect after the President signs them. Wij willen hier een beschrijving geven, maar de site die u nu bekijkt staat dit niet toe. The main legal act establishing and regulating taxation in Kazakhstan is the Code of the Republic of Kazakhstan On Taxes and Other Obligatory Payments to the Budget (the “Tax Code”). State revenue committee Ministry of finance of the Republic of Kazakhstan
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Any new pages will be created in draft mode, please navigate to those pages, fill out and publish normally. The Tax Code was adopted on 10 December 2008 and came into effect as of 1 January 2009.
All rights reserved. This page provides - Kazakhstan Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news. Your message was not sent.
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