KP Disputes

KP Disputes Wins Employment Discrimination Case at AIFC Court

The KP Disputes team successfully defended the interests of the Kazakhstan branch of a major Chinese bank in a landmark employment discrimination case before the Court of the Astana International Financial Centre.

The Supreme Court Confirms Ten-Day Period for Desk Audit Notifications

KP Disputes successfully challenged before the Supreme Court eight Desk Audit Notifications issued against a major construction company in Kazakhstan.

Successfully Challenging a Tax Audit of a Foreign Solar Energy Investor

KP Disputes successfully represented a major foreign investor in a high-stakes tax dispute related to a large-scale solar energy project in Kazakhstan.

How an AIFC - registered company defended itself against years of pressure from the tax authority

The KP Disputes team successfully defended the interests of an AIFC-registered company that had been subject to persistent tax claims and inspections by the tax authority over several years.

List of Imported Goods Eligible for Input VAT Payment Reinstated and Expanded

For the past six months, there has been active discussion regarding the repeal of a Ministry of National Economy order that impacted the application of the input VAT payment method to imported goods.

Tax Disputes lawyers successfully assisted local and international business to recover $600,000

The Tax Disputes team successfully supported their clients, an official distributor of the American sportswear brand in Kazakhstan and a local supplier of household appliances, in procedures for the recovery of damages caused during the January unrest, totaling $600,000.

Case study: Tax Disputes team wins the trademark infringement case for Brioni S.p.A.

Tax Disputes team has assisted Brioni S.p.A., an Italian menswear luxury brand with 50 stores worldwide, in a trademark infringement case in Astana, Kazakhstan.

Tax Disputes team wins a tax dispute over US$ 300,000 import VAT charges for a major clothing retail

Tax Disputes team has assisted a major clothing retailer in a tax dispute involving import VAT charges in the amount of 300,000 US dollars.

Movement of Goods Between Kazakhstan and EAEU Member States Within the Same Legal Entity

Due to various geopolitical developments in the post-Soviet space, an increasing number of foreign companies are relocating their operations and focusing their entrepreneurial activity in Kazakhstan.

Litigation Case Study: Settlement of a Data Exclusivity Dispute

A multinational pharmaceutical company headquartered in the United States has registered in Kazakhstan (through its Swiss subsidiary) an original drug.

Dismissal of Claims Without Consideration

Dismissal of Claims Without Consideration as an Unintended Consequence of the Entry into Force of the Administrative Procedural Code

The inclusion of dividends in customs valuation

In recent months, customs authorities have increasingly sought to take dividend payments into account when determining the customs value of imported goods.

Practical Commentary on the Regulatory Resolution of the Supreme Court

On 29 November 2024, the Supreme Court of the Republic of Kazakhstan adopted its first Regulatory Resolution on the application of the Administrative Procedural and Process-Related Code (APPC) concerning the issuance of judicial acts in administrative proceedings.

Tax Monitoring of Large Taxpayers in Kazakhstan

Starting from 2024, Kazakhstan has intensified its tax administration efforts for large businesses through a mechanism known as tax monitoring.

The Mutual Agreement Procedure with a Foreign State As a Defense Mechanism in Tax Disputes

According to the author's observations, since the introduction of administrative justice in Kazakhstan1, the quality of tax dispute resolution has been steadily improving.

The Mutual Agreement Procedure with a Foreign State As a Defense Mechanism in Tax Disputes

According to the author's observations, since the introduction of administrative justice in Kazakhstan1, the quality of tax dispute resolution has been steadily improving.

Netherlands has published a tax convention with Kazakhstan synthesized with MLI

Recently Netherlands published a Convention for the avoidance of double taxation with Kazakhstan (“the Convention”), that incorporates provisions of the Multilateral Convention (“MLI”) chosen by the Netherlands and Kazakhstan.

Non-Resident Executives and Founders of Legal Entities Exempted from Asset Declaration Requirement

Non-Resident Executives and Founders of Legal Entities Exempted from Asset Declaration Requirement

Practical Aspects of Taxpayer Risk Categorization and Recent Case Law

As of January 1, 2019, Kazakhstan has implemented a taxpayer risk categorization system, classifying taxpayers into low, medium, and high-risk categories.

Customs Risks for Importers of Goods for the Karachaganak Oil and Gas Field

The Karachaganak field (also known as Karachaganak) is one of the largest oil and gas fields in the world, located in the western part of Kazakhstan.

State’s “Tax Mining” Against Astana Hub Participants

State’s “Tax Mining” Against Astana Hub Participants

Data Exclusivity: Interim Outcomes under the Administrative Procedure Code

A European biotechnology company registered an original medicinal product in Kazakhstan in September 2015. In May and July 2021, two generic drugs manufactured by different foreign producers, containing the same active substance, were registered in Kazakhstan.

The Judicial System in Kazakhstan

Our first article offers insight into the judicial system in Kazakhstan. In particular, it describes the structure of the judicial system, qualification requirements for judges, and other general information that may be helpful to understand – what is the judicial system in Kazakhstan.

How Inconsistent Judicial Practice in Tax Disputes Undermines Kazakhstan’s Investment Climate

The lack of consistency in the judicial practice of the Supreme Court of the Republic of Kazakhstan negatively affects the country's investment climate, resulting in multimillion-dollar losses for businesses.

How to Avoid the Inclusion of Royalties in the Customs Value of Goods

The importation of goods and the use of intellectual property (IP) by the importer may appear to be separate processes; however, under customs law, they are closely interconnected.