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Alert on the decision of the Appeal commission of the Ministry of finance on tax dispute
On 24 November, 2023 the Appeal commission of the Ministry of finance of the Republic of Kazakhstan (the ‘Appeal Commission’) issued a decision on the tax dispute concerning transfer pricing control of a loan agreement.
Labor disciplinary sanctions
According to the Labor Law, the employer has the basic right to impose labor disciplinary sanction and liability of property on employees in conformity with legislation. According to Article 123 of the law, "disciplinary violation" means wrongful actions or omissions of an employee that violates labor laws, employment contract, internal labor norms, or job descriptions
Oil & Gas Comparative Guide 2024: Kazakhstan
GRATA International Partners Yerbolat Yerkebulanov and Leila Makhmetova, as well as Senior Associate Lyazzat Zhilkibagarova, participated in the preparation of the Kazakhstani chapter in Oil & Gas Comparative Guide by Mondaq
Empowerment of the State Revenue Committee
As of today, state revenue authorities use the National Bank's information system for conducting currency control. However, there are plans to develop a separate information system specifically for them
Overview of planned amendments to the rules for Refunding Excess VAT
GRATA law firm presents to your attention an overview of the main amendments and additions to the draft order of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018, № 391 «On Approving the Rules for Refunding Excess Value Added Tax and Applying a Risk Management System to Confirm the Accuracy of the Amount of Excess Value Added Tax, as well as Risk Degree Criteria» (hereinafter – the «Rules»).
The freedom of expression versus the right to privacy - considerations
As an essential attribute of democracy, freedom of expression is legitimised through a range of both national and international instruments. In the European Convention on Human Rights (hereinafter - the Convention) this concept was reinforced in Article 10.