Tax and other rules for doing business can change frequently in Kazakhstan. Foreign investors need to be aware of the authorities' approach to areas such as capital gains tax, CFC rules and transfer pricing when planning a transaction there, report Erlan Dosymbekov and Jahangir Juraev of Ernst & Young
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.