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
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.
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.
On the legal side, Kazakhstan was recommended to continue strengthening the access
powers and to improve the availability of beneficial ownership information.