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Moot Court

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.

The conference have  also covered summaries of SC decisions, benchmarking of the KZ Case Law with the International Practice – a case law from around the world has been brought into the spotlight in order to allow comparison and further discussion on the directions of the  jurisprudence in Kazakhstan.

The Conference had 4 sections where 12 KIMEP students participated. These sections are PE, Taxation of income in the form of royalties and dividends, Taxation of income from entrepreneurial activity and Non-Discrimination.

Such kind of conference is also planned for 2012 semester