Taxation of non-residents
We offer you quality advice on taxation of non-resident companies. Our lawyers work in this area together with specialists from MG Tax&Accounting Agency.
MG Tax&Accounting Agency is set up as a successor of MG Partners Law Firm.
The tax treatment of non-residents in Kazakhstan directly depends on the international agreements (conventions) in force in the Republic of Kazakhstan. Our country has ratified many conventions with different countries for the avoidance of double taxation. The Tax Code of the Republic of Kazakhstan also stipulates the tax treatment of non-residents, which are modified on an annual basis; within this context it is rather difficult to keep track of all the amendments and additions. Our company can provide you with updated information in regard to all the details of the tax regulations.
We provide advising on the following issues:
  • The accuracy of the completion of obligations by a company (client) under the tax legislation.
  • Exemption from corporate income tax (CIT) in Kazakhstan.
  • Consultation on inbound taxation
  • Advising on the establishment of a permanent establishment of non-resident enterprises.
  • Prediction of the possible legal consequences in the event of violation of tax legislation.
  • Optimization of taxation of income of non-residents in Kazakhstan.
  • Selection of the most relevant organizational form for a legal entity or business unit for tax optimization.
Benefits of working with MG Partners
High level of service and prompt response
Established contacts in the territory of Kazakhstan
Bespoke individual approach to each Client
Work Experience
  • Tax consulting of a branch of one of the largest companies in Europe regarding the application of the Convention for the Avoidance of Double Taxation between Kazakhstan and the Czech Republic.
  • Preparation of legal opinions with respect to the corporate income tax (CIT) for services rendered in Kazakhstan withheld from a non-resident company.
  • Tax consulting of a non-resident company regarding the application of the Convention for the Avoidance of Double Taxation between Kazakhstan and the Slovak Republic.
  • Representing and protecting the interests of a Russian non-resident company against the public authorities in a tax dispute.
  • Development of scheme of tax optimization of non-resident income for a large Russian company operating in Kazakhstan.