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.

The purpose of this event was to allow participants to jointly review and discuss certain provisions on permanent establishment in Kazakhstani Double Tax Treaties with foreign countries and in Tax Code of the Republic of Kazakhstan. The conference covered attribution of profits to PE, allocation of head-office expenses and some less discussed topics such as VAT aspects of permanent establishments, elimination of double taxation and court cases to illustrate how permanent establishment disputes are resolved in Kazakhstan.

This interactive conference explored the following:

1. Existence of Permanent Establishment

2. Attribution of Profits to Permanent Establishment

3. Fixed Place of Business for VAT