Pursuant to the Convention, which party withholds Corporate Income Tax and why?
In response to a query from the Kazakhstan representative office of an international network, tax consultants from Moore Kazakhstan conducted a review of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Corporate Income Tax (CIT) withheld at the source of royalty payments.
Moore Kazakhstan is registered in AIFC
Moore Kazakhstan is a Participant of Astana International Financial Centre (AIFC).
Launch a Business in Kazakhstan
There are different ways to form a business in Kazakhstan, each with own advantages and disadvantages. The most common form of business vehicle used by foreign companies is a limited liability partnership.
Universal declaration in Kazakhstan
Universal declaration in the coming year will affect most of us. Therefore, we collected some useful tips for you.
Novelty in transfer pricing in 2024
Lawmakers approved amendments to transfer pricing issues in the first reading, which will come into force on January 1, 2024. The document aims to prevent losses of government revenue in international business transactions.
Hybrid working boosts business efficiency
A significant majority of mid-sized companies in key economies believe that hybrid working has had a positive impact on productivity and have increased support for this flexible way of operating since the global pandemic.
Application of Model Convention on Taxes on Income and Capital OECD to Royalties
Corporate income tax, withheld at the source of payment on a non-resident's income in the form of royalties, is raising more and more questions among tax authorities due to the emergence of mixed types of civil law contracts on the Kazakhstan market.
European Regional Conference
On June 24 - 28, Moore Kazakhstan joined Moore Global member firms to take part in the European Regional Conference which was held in Istanbul.
2022: А year in review
Take a look at the Moore Global video which showcases some of our major successes over the 2022.
Bottom line benefits of adopting ESG practices
Ground-breaking new research from Moore Global reveals the bottom line business benefits of adopting ESG practices
Moore Global is a finalist at the 2022 International Accounting Forum and Awards
We are delighted to announce that Moore Global is a finalist for two award categories at the 2022 International Accounting Forum and Awards.
2021: А year in review
2021 was a year of exceptional growth across our global community and we continue to make great progress.
Moore Media & Creativity Summit
Moore Global is delighted to present the Moore Media & Creativity Summit, a series of discussions addressing current issues and opportunities within the media landscape on a global scale.
Democratising property investment
A digital real estate revolution is spreading across the world as property specialists increasingly ‘tokenise’ assets to improve liquidity in the world’s most valuable asset class.
Stick or twist
The car industry has generated wealth for generations of family-owned component manufacturers and well-paid jobs for millions. Now this delicately balanced ecosystem is facing an existential challenge with the rise of electric vehicles.
Discover your future with Moore
Moore Global is different. Find out how the Moore Global network can help your business thrive in our new "A future with Moore" guide.
Moore Global's Real Estate & Construction Summit Series 'Building A Global Future'
Moore Global's Real Estate & Construction Summit Series 'Building A Global Future'.14-15 July, 2021
2020: A Year In Review
Moore Global interactive ‘Building for Success’ review showcase how the foundations laid in 2019 provided the stability we needed to adapt, branch out and grow.
Moore Global Sector Summit Series, Manufacturing & Distribution 'Preparing for Tomorrow, Today'
Moore Global Sector Summit Series, Manufacturing & Distribution 'Preparing for Tomorrow, Today'. 10 June 2021 - 1 July 2021
The Inconvenient Truth About Sustainability
Technology needed to meet 2050 emissions targets is not ready but there are five steps we could take now that would make a big difference.
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“Every day we delay, makes the task harder”
The latest Moore Intelligence podcast features David Tomasi, Global Leader of Moore’s Energy, Mining and Renewables (EMR) Group.
A human element is vital in the technology revolution
The global pandemic has forced business owners to confront the shortcomings of their legacy systems and embrace the edge that Artificial Intelligence (AI) and Big Data gives them.
Advertising agencies set for post-Covid boost according to new report from Moore Global
The advertising industry has reinvented itself in the face of Covid and is anticipating a strong 2021 with higher revenues and improved profit margins, according to a new report released by Moore Global.
The Big Pivot
Manufacturers and distributors who made a Big Pivot to embrace technology and reshape supply chains after Covid hit have seen revenue, profits and productivity rise.
Moore Global enters the Hungarian market
Moore Global’s growth continues with the addition of our newest national firm, Moore Hungary.
Two new firms in key markets joining Moore Global
Moore Global continues to grow in key Asia Pacific and Latin American markets with the addition of two new firms.
How COVID has brought humanity back to business
Covid causes unprecedented uncertainty and anxiety but it has also shown how kindness can re-energise employees and leadership teams.
4 key technologies to transform how the world does business
Artificial Intelligence, robots and augmented reality are all set to transform how the world does business.
Smart technology is helping companies survive and driving M&A
A digital revolution among small and medium size enterprises worldwide is accelerating at an unprecedented pace as business owners invest in data analytics and automation to survive and thrive in a fiercely challenging environment.
3 NEW FIRMS JOIN MOORE GLOBAL
Moore Global has increased its presence within key European and Latin American markets with the addition of three new firms.
MOORE GLOBAL ANNOUNCES THE LAUNCH OF THE GLOBAL CORPORATE FINANCE TEAM
Moore Global has announced the launch of Global Corporate Finance (GCF), a collaboration of nine core firms that will support the broader corporate finance function of the Moore Global Network.
NEW REGIONAL DIRECTOR FOR MOORE NORTH AMERICA
Moore North America (MNA) has announced the appointment of Brendan Quirk as its new Regional Director to drive forward the continued growth of the network.
3 NEW FIRMS JOIN MOORE GLOBAL
Moore Global has further enhanced its worldwide presence with the addition of three new, high quality firms from Italy, Brazil and Puerto Rico.
COVID-19 FINANICAL REPORTING IMPLICATIONS
As the impact of COVID-19 continues to unfold around the globe, the COVID-19 pandemic, and the conditions resulting from the measures taken to contain it have also created significant challenges to preparers and auditors of financial statements.
EXEMPTION FROM PAYROLL TAXES AND ADDITIONAL TAX BENEFITS ARE PROVIDED TO CERTAIN TYPES OF ECONOMIC ACTIVITIES
The Resolution of the Government of Kazakhstan dated 20 April 2020 #224 «Concerning further measures on the implementation of the Decree of the President of the Republic of Kazakhstan dated 16 March 2020 #287 «Concerning further measures on stabilizing the economy» regarding tax matters» approved the list of economic activities exempt from payroll taxes and extended the 2019 annual tax reports filing deadline until 31 May 2020.
DEADLINE FOR FILING ANNUAL 2019 TAX REPORTS EXTENDED UNTIL 31 MAY 2020
The deadline for filing annual 2019 tax reports is extended until 31 May 2020.
EXTENSION OF THE DATE OF THE IMPLEMENTATION OF SHIPPING INVOICES FOR GOODS
The deadline for implementing shipping invoices for goods was postponed to 1 July 2020.
TAX INCENTIVES TO CERTAIN CATEGORIES OF TAXPAYERS IN THE STATE OF EMERGENCY
The Resolution of the Government of the Republic of Kazakhstan dated March 27, 2020 No.141“On measures to implement the Decree of the President of the Republic of Kazakhstan dated March 16, 2020 No. 287 “On further measures to stabilize the economy on tax policy issues” provides tax incentives to certain categories of taxpayers.
TAX INCENTIVES AVAILABLE TO CERTAIN CATEGORIES OF TAXPAYERS IN CONNECTION WITH STATE OF EMERGENCY
The Resolution of the Government of the Republic of Kazakhstan dated March 20, 2020 No.126 “On measures to implement the Decree of the President of the Republic of Kazakhstan dated March 16, 2020 No. 287“ On further measures to stabilize the economy” (as amended and supplemented on March 28, 2020) provides tax incentives to certain categories of taxpayers.
EXTENSION OF THE DEADLINE FOR SUBMITTING ANNUAL TAX REPORTS IN THE STATE OF EMERGENCY
In the course of implementation of the Decree of the President of the Republic of Kazakhstan dated 15 March 2020 No. 285 “Concerning the introduction of a state of emergency in the Republic of Kazakhstan” and in accordance with Articles 19, 212 of the Code of the Republic of Kazakhstan “Concerning taxes and other obligatory payments to the budget” (Tax Code), the deadline for submitting 2019 annual tax reports was extended until 30 April 2020, subject to electronic submission of those reports.
KASE EXTENDS DEADLINES FOR PROVISION OF REPORTS
KASE extends deadlines for provision of reports by members of Exchange, initiators of listing securities admission and auditing organizations.
CALCULATION INDICATORS IN KAZAKHSTAN FROM APRIL 1, 2020
By the Decree of the President of the Republic of Kazakhstan “On the amended republican budget for 2020” dated April 8, 2020 No. 299 amended Article 7 of the Law of the Republic of Kazakhstan “On the republican budget for 2020-2022”.
THE OPERATION MODE DURING THE QUARANTINE TIME
Dear clients,
In connection with the quarantine imposed in Almaty and Nur-Sultan, we want to assure you that we have adopt the best arrangement to ensure the full provision of our services to benefit you.
MOORE GLOBAL HAS DEVELOPED GUIDANCE FOR BUSINESSES ON THE POTENTIAL IMPLICATIONS OF THE CORONAVIRUS PANDEMIC
Moore Global has developed Guidance for businesses on the potential accounting and financial reporting implications of the coronavirus pandemic in relation to accounting periods ended 31 December 2019.
MOORE GLOBAL ENHANCES ITS PRESENCE
Three new firms - in the Czech Republic, Afghanistan and Argentina - joined Moore Global.
MOORE STEPHENS INSIGHT JOINS MOORE GLOBAL: NEW FIRM EXTENDS TECHNOLOGY SERVICE REACH OF THE NETWORK
Moore Stephens Insight, a leading UK-based consultancy specialising in digital transformation projects, has joined Moore Global. The Sheffield-based firm, which will now be known as Moore Insight, was previously part of Moore Stephens LLP.
MARKETING MONITOR – DIGEST OF THE MOORE KINGSTON SMITH 2019 ANNUAL SURVEY
This issue of the Moore Kingston Smith Marketing Monitor provides a digest of the results of the annual UK survey on the financial performance of marketing services companies.
What's the future of marketing technology?
Have your say – take part in Moore Stephens' annual survey on trends and investments in marketing technology Marketing Tech Survey by 13 July.
MOORE STEPHENS NAMED ACCOUNTANCY FIRM OF THE YEAR
The awards celebrate London’s financial and business community and its most successful individuals and firms. This is the eighth year the awards have been held – and the first time that the Accountancy Firm of the Year accolade has been awarded to a firm from outside the largest six firms.
NEW GLOBAL CEO APPOINTED
We’re delighted to announce that Anton Colella has been appointed as Moore Stephens International’s new global Chief Executive Officer following a worldwide search.
MOORE STEPHENS SHORTLISTED FOR MAJOR NATIONAL AWARDS
Moore Stephens shortlisted for major national awards
MOORE STEPHENS WINS TECHNOLOGY PROVIDER OF THE YEAR FOR RULEBOOK
Moore Stephens have won ‘Technology Provider of the Year’ at the Reactions London Market Awards 2017 for our pricing, underwriting and distribution software product RuleBook
XVII ANNUAL REGIONAL AUDIT CONFERENCE
On April 19-21, Dubai will host the XVII Annual Regional Audit Conference. The organizer of the conference is the UAE Internal Auditors Association.