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Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment

Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment - раздел Право, Налогообложение Резидентов и Неризидентов в Казахстане Procedure For The Application Of An International Agreement With Regard To Th...

Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment. A nonresident shall have the right to apply the provisions of an international agreement with regard to the taxation of net income from doing business in the Republic of Kazakhstan through a permanent establishment without filing a request for application of the provisions of an international agreement, on the basis of a document confirming residency, if the nonresident in question is the final recipient of the net income and has the right to apply the provisions of the respective international agreement.

A nonresident legal entity shall be required to indicate in a corporate income tax return the tax rate, the amount of tax on net income, and the name of the international agreement on the basis of which the respective tax rate was applied. In the event of the unlawful application of the provisions of an international agreement which results in nonpayment or incomplete payment of tax to the state budget, the taxpayer shall bear liability in accordance with legislative acts of the Republic of Kazakhstan. 2.7.7

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Налогообложение Резидентов и Неризидентов в Казахстане

Development and change of the forms of the state system always lead to transformation of tax system. Taxes - is basic sources of incomes of the state in a modern civilized… Among economic levers, through which the state influences market economy, the important place belongs to the taxes.

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