On the 9th of June, SCHNEIDER GROUP’s Associate Tax & Legal Director in Almaty held a consulting session with a small group of business representatives over a cup of tea. The discussion was about Taxation of Foreign Service Providers in Kazakhstan.
The presentation was on the key provisions of law regulating taxation of nonresident legal entities and individuals. In particular, we discussed applicable tax rates, income tax settlement mechanisms and practical aspects such as gross-up versus withholding and application of double tax treaties. The applicability of VAT on services of non-residents was also on the agenda. This part of the presentation covered the identification of services subject to VAT and place of service rules.
Click on the button below to access the presentation about ‘Taxation of Foreign Service Providers’.