8. No
permanent
establishment
in KZ
KZ-USA
Double tax
treaty
(Art. 6) Taxes
only in
USA
9.
10.
11. JSC LLP Branch/RO
• Charter capital • Charter capital • N/A
- $470,000 - $950 • Head office is
• Limited liability • Limited liability liable
• State fee - $68 • State fee - $68 • State fee - $68
12. Corporate income tax - 20%
15% ( by 2014)
Value Added Tax (VAT) – 12%
Excise tax
Subsoil use taxes
Individual income tax – 10%
Social tax – 11%
Other
Russia: CIT 20%, VAT 18% Belarus: CIT 24%, VAT 20%
13. • foreign workers
except: CEOs of branches & rep. offices;
business trip visitors (< 60 days), and CEOs
under special investment agreements
• < 30% of all workers
•1-2 months multiple steps procedure
• valid for 1 year
16. Yuliya Daurova, LLM
Executive Director
Kazakhstan Chamber of Commerce in
the USA (KazCham)
www.kazcham.com
Partner
Linkage & Mind
Kazakhstan Law Firm
369 Lexington Ave, 2nd fl
New York, NY, USA 10017
T + 1 (646) 461 8105
F + 1 (508) 448 8105
E yuliya.daurova@linkagemind.com
W www.linkagemind.com
*not admitted in the USA