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Global Forum on Transparency and Exchange of Information for Tax Purposes: Kazakhstan 2018 (Second Round)

Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Kazakhstan.

Published on July 16, 2018

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Key conclusions

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Kazakhstan is involved in a relatively robust exchange of information mainly with its neighbouring countries and it was able to provide the requested information to the satisfaction of its partners to a large extent for the period 1 July 2014 to 30 June 2017.
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Kazakhstan’s legal framework was found mainly in line with the standard, but certain improvements are required with regard to the availability of beneficial ownership information and accounting information.
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On the legal side, Kazakhstan was recommended to continue strengthening the access powers and to improve the availability of beneficial ownership information.