Article 1-1. Purpose, objectives and principles of regulation in the field of transfer pricing Transfer Pricing Law

Home / RLA / Article 1-1. Purpose, objectives and principles of regulation in the field of transfer pricing Transfer Pricing Law

1. The purpose of transfer pricing regulation is to prevent government revenue losses in international business transactions and transactions related to international business transactions.

2. The objectives of regulation in the field of transfer pricing are:

1) exercising control in international business transactions and transactions related to international business transactions;

2) creation of a transparent system of rules aimed at preventing the use of transfer prices by participants in international business transactions and transactions related to international business transactions.

3. Regulation in the field of transfer pricing is based on the following principles:

1) legality in the implementation of transfer pricing;

2) fairness and transparency in the implementation of transfer pricing.

The Law of the Republic of Kazakhstan dated July 5, 2008 No. 67-IV.

President

Republic of Kazakhstan

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