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CATRC Past Events

CATRC Past Events 2013

  • The Tax Sessions on the occasion of KIMEP International Research Conference on 5 April 2013!

     This year the Tax Sessions are

    devoted to the Tax Issues in Common Economic Space.

    We invite you and your colleagues to take part in these Tax Sessions,

    which will cover such topics as:

    -Challenges and Solutions for Tax Harmonization in Common Economic


    -Tax Competition;

    -Tax issues of Special Economic Zones.

    The Tax Sessions bring together the representatives of Eurasian

    Economic Commission (CES governing body), Kazakhstani E&Y Tax Experts and 7 foreign tax specialists,
    KIMEP International Research Conference: Tax Session
    By Aigerim Temir, Vladimir Tyutyuryukov
    Central Asian Tax Research Center (CATRC) of KIMEP University on 5 April 2013 organized Tax Sessions
    on the occasion of KIMEP International Research Conference (KIRC). Tax Sessions became a joint effort
    of CATRC members, KIMEP students, foreign guests, as well as Sponsors. This year the Tax Sessions
    were devoted to three tax issues: tax harmonization in Common Economic Space, tax competition and
    special economic zones. According to Tomas Balco, Associate Professor at KIMEP and founding Director
    of CATRC: “The topic of Taxation in Common Economic Space is a new research and policy issue, which
    is going to have important implication for the structuring of business models in this region and also will
    play crucial role on the volumes and location of FDI flow in the coming future. Very limited steps were
    done in respect of harmonization of the respective tax systems but this process will be also gradually
    gaining the momentum.” ACCA and Ernst&Young supported this point of view by becoming Golden
    Sponsors of the Tax Sessions, contributing a great deal to the international scope and success f the
    Among the invited international tax specialists were Ms Saltanat Mambetova and Ms Nadezhda
    Pochekunina from Eurasian Economic Commission, who spoke about “Tax Instruments in Customs
    Union and CES” and „Recent developments in indirect taxation in CES“. Further high-level professionals
    were Dr Marco Greggi (Associate Professor, University of Ferrara, Italy), who shared his research on
    “Experience of the EU in the process of Tax Harmonization”, Ms Snezhana Leshchenko (Associate
    Professor, Belarusian State University), who presented about “Improvement of administrative
    cooperation of tax authorities within the framework of Principles of tax legislation in EurAsEC”, and
    Ms Hyejung Byun (Assistant Professor, Graduate School of Taxation, University of Seoul, Korea), who
    introduced Korean perspective with the topic “Special Economic Zones in South Korea: Promise,
    Problems and Prospects.” Dr Nikolay Tyutyuryukov (Professor, Financial University, Russia) could not
    attend the session in person, so he joined the conference online presenting „CIS Model Tax Code as an
    instrument of harmonization of tax policies“.
    KIMEP students interested in Taxation had a great opportunity to present their own research regarding
    tax issues in CES, covering “Basic freedoms in CES Agreements“ (Alevtina Tskhay, BCB), “Tax competition
    in CES region” (Balmira Turlybekova, BCB), “Green” taxation: foreign experience and perspectives“
    (Azamat Azhimadin and Yerzhan Yestayev, BCB), „Tax competition: experience of European Union for
    the CES” (Aisara Bissenova, Law School). They were joined by Anastassia Lobanova (Kazakh-German
    University), presenting her research for bachelor thesis on „Tax aspects of running business in special
    economic zones in CES“.
    CATRC Alumni and current interns in Ernst&Young Meruyert Assilova and Xeniya Yeroshenko gave a
    talk regarding, “Common consolidated corporate tax base: a new mechanism for MNEs?” and “Tax
    Harmonization within the Common Market – Ideas from the EU for the CES”, respectively. “It was one
    of the most educative events I have attended so far. The volume of information and level of presenters
    allowed for grasping different aspects of integration with respect to taxation”, says Meruyert Assilova.
    All presentations were conducted either in English or Russian languages. After each presentation variety
    of debates took place – the specialists from different countries and different tax areas helped to make
    this conference useful and deep.
    Director of CATRC, Tomas Balco, has indicated: “This 5th KIRC Tax Session was the most successful so
    far both in innovative research topics and the attendance. We had a total of five foreign guests who
    were able to attend thanks to the support of two of our Golden Sponsors - ACCA and E&Y. It respect of
    audience, our conference was full from 9:30 am till 7:30 pm and was literally packed from 2:30pm - 5
    pm, when some 20 people could not find sitting place and had to stand to listen to the presentations.”
    Vladimir Tyutyuryukov, Deputy Director of CATRC, further comments: “This is the first event where we
    managed to gather the representatives of 5 countries at once. I am happy that CATRC is continuing to
    grow internationally. I was also glad to see how well the students are prepared – most of their research
    was comprehensive and professionally presented – and attracted a lot of attendees.” Nadezhda
    Pochekunina, representative of Eurasian Economic Commission shared her thoughts after conference
    completion: "We took part in the tax session at the 10th KIMEP International Research Conference as
    both speakers and participants. Topics discussed at the conference reflect the current trends in the
    development of tax policy in the Common Economic Space and experience of the European Union. We
    express our gratitude to the organizers of the event and to all the speakers of the conference, especially
    to Tomas Balco and Vladimir Tyutyuryukov, who made the conference very interesting and informative,
    promoted the exchange of experiences, knowledge and ideas for research . We are delighted with the
    respectful and responsive attitude of teachers and students of KIMEP. " Anastasiya Lobanova, senior
    from Kazakh–German University was willing to share her emotions regarding her 1st experience as
    presenter at such highly appreciated conference: “During a whole day of a conference I have been
    very attentive because all topics were helpful to write my senior thesis. Especially the outstanding
    presentations of Snezhana Leshchenko “Improvement of administrative cooperation of tax authorities
    within the framework of Principles of tax legislation in EurAsEC” and ones of Eurasian Economic
    Commission representatives.”


    Bilateral Tax Forums CATRC is pleased to present the outcome of its Research and  Academic Departments for the Year 2012-2013.
    The below information gives you an understanding of activities held and allow you to use the study materials on related topics.

    Moot Court Held organized by CATRC

    Central Asian Tax Research Center (CATRC) held already the 2nd Tax Moot Court competition among KIMEP University students on May 7, 2012.

    This event was aimed to provide the students of course Tax Law in Republic of Kazakhstan to experience a court process, where they had to develop and debate their arguments from the side of tax administration as well as from the side of taxpayer. Participants were divided into two groups to debate the real case recently decided by the Supreme Court. The case dealt with allocation of head-office expenses to permanent establishment of a non-resident enterprise. “I was pleased that we managed to organize the second Tax Moot Court,” said Tomas Balco, Associate Professor at School of Law at KIMEP University and Director of CATRC. “It is an important opportunity for students to start exploring real cases and also thinking of creating arguments from both sides of the table.”  Read more

     Italy-Kazakhstan Tax Forum 2012
    "Italy-Kazakhstan Tax Forum" is a bilateral event between Kazakhstan and Italy, organized by the Central Asia Tax Research Center (CATRC) , KIMEP with the cooperation of The Ferrara University and the European School of Advanced Tax Studies.
    The aim of the event is to hold a comparative academic research event with 2 rounds - one in the Republic of Kazakhstan and the second in Italy - where students and academics will have opportunity jointly study the key features of tax systems and international tax provisions of both countries tax systems. Also the focus of the event is to conduct a research concerning mutual investment climate from both perspectives. Read more..>>

    Tax Treaty Case Law Conference and in Arbitration Moot

    Hosted by KIMEP, Tax Treaty Case Law Conference was held in 24th of November and organized by CATRC team. The purpose of the conference was to allow participants to jointly review and discuss the existing judgments of the Supreme Court of the Republic of Kazakhstan which deal with the interpretation and application of tax treaty provisions. Read more..>>  

    International Tax Seminars

    International Taxation Seminar On October 13-14, 2011 CATRC successfully held seminar devoted to interpretation of international taxation issues. CATRC as research center did research in this area; two of researchers were in China, they attended summer course “International Tax Law”, which was provided by Professor Research activities Kees van Rad.  Based on their experience they prepared seminar.  Read more..>> 

    Series of Seminars “ Changes in the Tax Code"
    Recently on 21 July 2011 the President of the Republic of Kazakhstan has signed the law introducing changes and amendments on issues related to taxation. The law affected provisions related to corporate, personal and international taxation and has other important tax consequences. During the seminar all major changes and respective consequences were analyzed.This was a series of seminars, presented in three rounds: two in Russian and one in English. Read more..>>

    Permanent Establishment Colloquium
    On October 28 CATRC members in cooperation with International Fiscal Association, American Chamber of Commerce, and Association of Kazakhstani Taxpayers organized Permanent Establishment (PE) colloquium. In the course of the colloquium PE concept was discussed in the frame of Kazakhstani tax laws and international treaties as well. The organizers of the colloquium put their major purpose as to discuss and overview law provisions exercised in Kazakhstan concerning PE. Read more..>>

    CATRC Participated in the 6th Kazakhstan Tax Forum
    Two professors associated with KIMEP’s Central Asian Tax Research Center (CATRC), Tomas Balco and Vladimir Tyutyuryukov, presented at the 6th Annual Kazakhstan Tax Forum.  The Forum was organized by the Scientific Research Institute of Finance and Tax Law, with the support of the Atameken National Economic Chamber of Kazakhstan, the International Fiscal Organization, and Taxes and Finance magazine. Read more..>>


    CATRC is pleased to present the outcome of its Research and Academic Departments for the Year 2012-2013.
    The below information gives you an understanding of activities held and allow you to use the study materials on related topics. Read more..=>>

    1-st Adriatic International Tax Forum

    On 19th of July 2011, the 1st Adriatic International Tax Forum was organized by Tomas Balco through the cooperation with Ljubljana Summer School, University of Ljubljana, Slovenia. The objective of the conference was to bring together the tax specialists from Slovenia and surrounding countries to discuss jointly both current and strategic question related to international taxation in the Adriatic region. A brief overview of the domestic international tax provisions and bilateral tax treaty relations between Slovenia and participating countries were discussed. Read more

    Conference "Permanent Establishments"
    This Conference was held on June 13, 2011, by CATRC of KIMEP. This was the unique conference, devoted to comprehensive analysis of the concept of permanent establishment and its practical implications for Kazakhstani companies operating abroad and foreign companies operating in Kazakhstan.  Learn more about the conference

    Colloquium "Beneficial Ownership"

    Beneficial Ownership Colloquium which took place on June 14th, 2011, KIMEP, Almaty. It was devoted to in-depth analysis of the concept of beneficial ownership from various perspectives.  

    The main purpose of the Colloquium was to bring together foreign and national academics, as well as Kazakhstan key stakeholders – with the objective to participate in the discussion of research findings of the CATRC Team and LL.M. student Alina Ishaleyeva, who was writing her LL.M. theses on this topic. More information about the project you can find here.