KAZAKHSTAN Law and Practice Contributed by: Assel Ilyassova, Lyazzat Zhilkibagarova and Makhabbat Mukhidinkyzy, GRATA International
GRATA International has a Tax and Customs practice in Kazakhstan that comprises a team of six lawyers and is supported by the firm’s regional network, in - cluding offices in Almaty, Astana, Atyrau and Aktau. The team advises on tax structuring, international tax - ation, tax audits and disputes, and works closely with the Corporate, M&A, Finance, Labour and Subsoil Use practices on cross-border and sector-specific projects. Recent matters include advising: an Islamic bank on Murabaha financing; a Spanish construction company on tax and customs issues relating to an
SEZ plant project; a Chinese bank on the tax impli - cations of loans in Kazakhstan; and a large Kazakh retail business on the carve-out and sale of one of its business segments within the AIFC. The team also represented shareholders of a uranium mining enter - prise in a dividend withholding tax dispute under the Kazakhstan-UK tax treaty and the MLI, as well as a Chinese oiI service company in court proceedings, achieving the partial cancellation of VAT assessments and the reinstatement of tax.
Authors
Assel Ilyassova is a partner and head of Tax and Customs at GRATA
Lyazzat Zhilkibagarova is a senior associate at GRATA International in Kazakhstan. She focuses on tax law. Since joining GRATA International in September 2015, Lyazzat has advised both local and foreign companies on
International in Kazakhstan. Over the course of her career with the firm, she has progressed professionally from associate to partner. She specialises in tax structuring, international taxation, tax disputes and customs matters, including cross-border projects, complex tax audits and disputes. She is a member of the Chamber of Legal Consultants and a Category I Tax Adviser of the Chamber of Tax Advisers of Kazakhstan. She also serves on the Executive Team of the EUROBAK Tax Committee.
various tax issues. Lyazzat has a first-category qualification of Tax Consultant in the Republic of Kazakhstan. Makhabbat Mukhidinkyzy is a junior associate in the Tax and Customs practice of GRATA International in Kazakhstan. She assists the team with the tax analysis of international financing transactions. She supports the team in legal research, including legal searches, and in the analysis of tax legislation and administrative and judicial practice in tax disputes.
GRATA International Kazakhstan, Almaty, Business center “Esentai Tower”, Al-Farabi Avenue 77/7, 10th floor, 050040 Tel: +7 701 702 5111 Email: info@gratanet.com Web: gratanet.com
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