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European Taxation
Article . 2022 . Peer-reviewed
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Taxation of Non-Residents in Kazakhstan

descriptionPublicationkeyboard_double_arrow_right Article 13 Jun 2022 English Publisher:IBFDJournal:European Taxation, volume 62 (issn: 0014-3138, eissn: 2352-9199, Copyright policy )
Authors: A. Zhabbarov;

doi: 10.59403/tj7k82

Taxation of Non-Residents in Kazakhstan

Abstract

This note outlines key provisions of the Tax Code regulating the taxation of non-residents, some practical issues that foreign investors should be aware of and recommendations on addressing these issues.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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Average
Average
Average
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