Gaukhar Narbekova, Partner of MinTax Group, Certified Auditor, DipIFR (ACCA), CIPA, CAP, Professional Tax Advisor, Tax Consultant of the RoK[1] in this article considers possible variants of granting a loan by a legal entity – resident of the RoK (hereinafter – RoK Resident)  to its Participant or its related party which are non-residents of the RoK.

Very often, RoK Residents have free financial resources that can be effectively used to increase the profitability of ongoing business activities read more

[1] Republic of Kazakhstan.