On March 18, 2019 Zhuldyz Kalieva, Consultant of the Audit Department of MinTax Audit LLP conducted a lecture in the Kazakh language at Narkhoz University on the subject “International Taxation” for 4th year’s students of the “Finance and Statistics” specialty.
In the course of her lecture, Zhuldyz covered such issues as:
- Main changes in international taxation introduced by the Tax code with effect from 1 January 2018;
- Basic principles of international taxation;
- The concept of “permanent establishment” of a non-resident in the Republic of Kazakhstan and the procedure for its taxation;
- Procedure for levying income taxes in certain cases;
- The impact of provisions of the Treaties on avoidance of double taxation and prevention of tax evasion with respect to taxes on income and capital to which the Republic of Kazakhstan is a party (Tax Treaties) on the basic principles of international taxation;
- Procedure for applying Tax Treaties and other matters.
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