Transfer Pricing
The transfer pricing legislation worldwide is aimed at regulating transactions between related parties. Such transactions could be carried on at prices different from the market prices, and the tax authorities consider them as bearing a risk of tax avoidance by redistributing profits between companies within an international group.
The transfer pricing legislation in Kazakhstan applies to all international transactions, even those carried on between independent parties.
How can we help:
Moore Kazakhstan provides the following transfer pricing services:
- Diagnostics of international transactions to identify transfer pricing risks
- Preparation of a full package of transfer pricing documentation, including benchmarking analysis of controlled transaction and market prices
- Preparation of three-level reporting, including local file, master file and country-by-country report and statement of international group member
- Developing transfer pricing policies
- Assistance in the preparation for tax audits and support during the process pf appealing tax audit resultsInteraction with the tax authorities
Why Moore Kazakhstan:
- Most updated information: our specialists participates in the OECD's transfer pricing consultation initiatives. This gives our clients access to the most up-to-date information and enables them to make timely decisions.
- Our specialists have extensive international experience in providing transfer pricing services, and can offer you a cess to global best practices, and which will allow you to immediately apply in practice the results of our services.