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News, comment, publications

Deloitte experts share their vision, experience and expert opinion with the media on the Kazakhstan market and economy, as well as current & future industry trends.

World Monitor article


The June edition of the EUROBAK World Monitor was recently published to include an article from Consulting Department Senior Manager Maria Lyubushkina, in which she shares her thoughts on the recent Deloitte Global HR Trends survey, in which the Kazakhstan practice took part (pages 40-41).

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Financial climate in Kazakhstan


In our survey of executives from leading Kazakhstan companies we tried to gauge the mood of the business community and identify key strategies and their development. We placed special attention on innovation, identified drivers and barriers for the development of non-oil and gas sectors.

This year sees Deloitte’s 25th anniversary in Kazakhstan. In that time, our practice has developed dynamically in conjunction with the country’s economy. The oil and gas sector remains the country’s dominant sector. However, in the long term, sustained development will be guaranteed by diversification of the economy and the promotion of high-tech industries. Kazakhstan still has a long journey ahead of it to create a more balanced economic structure.

For this reason, it is important to remember the current focus of Kazakhstan business and its potential directions.

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What difficulties are tax in-house reviews creating for business


Read on Kursiv News: “In-house reviews are a form of tax control that involves analysing tax reporting and taxpayer data. The goal of in-house reviews is to discover violations and provide taxpayers with the opportunity to correct them.

Despite this, in-house reviews may create a number of difficulties for taxpayers due to the ambiguity of certain Tax Code provisions and procedures”

What are the consequences of Kazakhstan’s proposed rejection of advance payments?


Kazakhstan is discussing abandoning CIT advance payments. The LS information agency has decided to ask experts how this decision could affect tax receipts and business.

According to Deloitte Tax and Legal Department Manager, Gulsara Ryskeldinova, business will greet the decision with enthusiasm. However, there are still a number of issues to be ironed out.ь некоторые моменты.

Why Kazakhstan court defendants have nothing to do

20 May 2019

Alibi Akylas, Deloitte Tax and Legal Consultant talks to Forbes Kazakhstan, “the introduction of a standard that is more acceptable than the one we have at the moment (exclusively within the framework of civil legal proceedings) would help to make court cases more contentious and rulings fairer, which is probably the whole point of them in the first place. By reducing the standard of evidence, the parties will be forced to “hole up”, which is no benefit to anyone, hide and not involve the courts because evidence will have to be produced. Alternatively, the probability of a loss increases greatly.”

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Customs value of imports and license payments, and how they are related

15 May 2019

The inclusion of license and similar payments is sufficiently complex and disputed for commercial entities. For this reason, the Eurasian Economic Commission has developed special recommendations to help understand the logic of the EAEU customs authorities.

Deloitte Caspian Region Customs Manager, Sholpan Dossymkhanova talks about the customs value of imports and license payments and how they are linked.

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Major Risks in PPP in Construction


Marina Kostanian, Construction Consulting Partner, Deloitte: "Most infrastructure projects are composed of five elements for which responsibility must be assigned: design, construction, service operation, ongoing maintenance and finance. Theoretically, any of these elements and their related risks can be allocated to either the public sector or the private sector. The shape of that allocation determines the structure of the partnership".

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Baurzhan Shalbayev in the Deloitte Expert programme


On Business FM’s Deloitte Expert programme, Baurzhan Shalbayev, Financial Advisory Department Manager, tells us about financial technology  - challenges and opportunities.

“Electronic Invoices. Virtual Warehouse” webinar


On 15 April, Deloitte conducted a webinar on the topic of “Electronic Invoices/ Virtual Warehouse”. Experts discussed current issues surrounding electronic invoices and operating issues for the “Virtual Warehouse” module in Kazakhstan. The webinar also touched on the corresponding proposed changes to tax law.

The webinar was hosted by Deloitte Tax and Legal Department Manager Vyacheslav Yarov and Consultant Ruslan Zharkinbayev, and experts from the State Revenue Committee, Danara Zhampozova and Sungat Ismurzin.

The webinar was held for executives, chief accountants, tax managers and other representatives from the business community in Kazakhstan.

Full video

Global sales of luxury items increased by nearly 11%


In its annual report Deloitte confirms that the global luxury items’ market is growing, despite the economic slowdown in major markets such as China, Europe and the USA.

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The further you look into digitalisation, the simpler it gets


Deloitte Audit Director, Zhangir Zhilysbayev names the four most important technical solutions that have significantly improved the speed, ease of use and quality of banking services for clients.

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Khadisha Seidalina on the Deloitte Expert programme


On Business FM’s Deloitte Expert programme, Khadisha Seidalina, Deloitte Tax and Legal Department Senior Manager talked about individuals’ tax liabilities in Kazakhstan.

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Tax returns: how to avoid fines?


Deloitte Manager Khadisha Seidalina, “Given the introduction of universal declaration, the automatic exchange of information and the tax authorities’ ability to review tax liabilities for the entire statute of limitation, the issue for individuals to comply with tax law has become even more important”.

Gift for creditors: the bankrupt controlling party will return your debts


According to Alibi Akylas, Tax and Legal Department Legal Consultant, “2019 should see changes to bankruptcy legislation, whereby the entity controlling a company may be made jointly accountable for its debts. The difference is that the term “controlling entity” does not mean the director, rather the so-called beneficiary.


Dangerous taxation trends in Kazakhstan


Any business, sooner or later, will face audits by the authorities, with the next few years promising a bumper period as many large companies have not been audited for over five years. In light of the expected audits, Deloitte continues to notify taxpayers about the current trends in the tax authorities’ thinking.


Theory and practice – different things? Don’t believe it! Or “How to become a part of Deloitte”


Over a number of years, bringing in new team members, we have created some advice for anyone wanting to join the Big Four. Both university graduates and anyone still studying should find these recommendations from Deloitte experts very useful.


Overview of global risk management – Deloitte


The 11th edition of Deloitte’s Global Risk Management Survey presented sector risk management methods and issues faced by businesses across the world. The survey was taken between March 2018 and July 2018, involved 94 financial institutions operating in a number of financial sectors with total assets work US$ 29.1 trillion.


What can business expect from the updates to the Tax Code?


The Kazakhstan Tax Code has been supplemented with nearly 100 new articles. Deloitte Tax and Legal Department Consultant, Ruslan Zharkinbayev gave a talk on the main amendments to tax law in 2018 and introductions from 2019.

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What can the global retail trade sector expect in 2019?


Forbes Kazakhstan shares interesting conclusions from a Deloitte report containing details on the 250 largest retail companies across the world. The report also reviews global economic trends; the 50 fastest-growing retailers, and mentions the newest 250 major retail trade companies. A reference to the full report is given in the comments.


Kazatomprom holds anti-corruption compliance training

Kazatomprom hosted anti-corruption compliance training, which was facilitated by Deloitte Forensic CIS experts, Anwar Asrutdinov (Russia), Alena Edisherova (Georgia) and Zarina Akhmedina (Kazakhstan), in compliance, anti-corruption and ethics. The training sessions were held for Kazatomprom senior managers, members of 11 structural divisions responsible for procurement, human resources management, M&A, GR, sales, marketing and other functions, and representatives of 13 subsidiaries.


Publications 2019 ↑

When tax officials overstep the mark

Despite the reduction in the number of audits, a number of issues still remain where the tax authorities’ position differs significantly from that of the business community, and which the latter is prepared to dispute in court. We have noticed that the disputes in question often arise due to the business community not being aware of the latest positions taken by the tax authorities during audits.

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Situation in health project investment discussed the health project investment situation with biomedical and demographic research, international health and hospital management expert, Dr Almaz Sharman.

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XIII Kazakhstan Forum of Corporate Lawyers

Almaty recently hosted the XIII Kazakhstan Forum of Corporate Lawyers at which business and state representatives exchanged opinions and proposals on how to improve the legislative framework, discussed the legal regulation of entrepreneurial activities, professional market regulation in Kazakhstan, court practices, corporate governance in holding companies, corporate law, corporate disputes and other issues in a range of sectors.

Deloitte Transfer Pricing Group Director, Yeldos Syzdykov talked about transfer pricing difficulties in the Subsoil Use section. The experts present also discussed the development of a new Ecological Code.

How to protect companies against losing staff to competitors

The concept of “non-competition” has been around in international practice for a long time, but is new in Kazakhstan. In this article, a Deloitte expert discusses law-enforcement practices in Kazakhstan around this issue and its development in recent years. Importantly, the concept initially focused on protecting employer commercial interests in competitive conditions and had nothing to do with restricting employee rights.

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Offshore zone tax

Deloitte experts talked to National Business about offshore taxation, “the popular “deoffshoring” trend in recent years according to the “domino principle” has impacted the reality of Kazakhstan business. The changes in Kazakhstan tax law regarding controllable overseas companies has led to the understanding that everyone should be taxed on their overseas assets, irrespective of the tax effect for the payers”.

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Blockchain technology – the future

Baurzhan Shalbayev, Deloitte Transaction Support Manager commented for National Business, “just as when steam machines replaced horses, or when the Internet first came along in the mid-1990s, new technology has always attracted public attention, despite the general lack of preparedness. Blockchain technology is currently in a transitional stage and awaiting its first practical use in business”.

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2 billion people across the world are at risk of remaining without work

Forbes Kazakhstan – In their new research “Preparing for the fourth industrial revolution. An action plan”, Deloitte and GBC-Education take the position that the business community should be taking more of an initiative in training youngsters for future employment and make recommendations on what steps they should be taking.

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“New IFRS 17: Segmentation and Approach to Bonus Distribution” business breakfast

On 16 October, Deloitte Almaty hosted a business breakfast for insurance companies to discuss “New IFRS 17: Segmentation and Approach to Bonus Distribution”.

Deloitte was represented by Risk Management Department Manager Aislu Zhapakova and Audit Partner, Roman Sattarov.

The breakfast participants learnt about the basic principles of insurance agreement grouping in accordance with IFRS 17, the simplified application of PAA approaches, models for recognising revenue under the РАА approach and illustrated examples of the use of the PAA approach.

Video conference between working group experts

On 9 October, Deloitte organised a video conference between working group experts developing a draft Tax Code in Uzbekistan and overseas Deloitte global tax and administration policy experts - Read more

Deloitte was represented by Daniel Lions (UK), Michelle Schroun (Netherlands), Lisa Shipley (UK), Maarten Schreder (Netherlands), Lex Neitsel de Wilde (Netherlands), Vladimir Kononenko (Kazakhstan), Karen Hue (Netherlands), Erkin Ayupov (Uzbekistan), Bakhtiyor Sufiyev (Uzbekistan), and Anthony Mahon, Head of the Tax and Legal Department for the Caspian Region.


Kazakhstan signed an OECD treaty to prevent tax evasion. Is it working?

Kazakhstan signed an OECD treaty to prevent tax evasion. Is it working? Deloitte shares its opinion with


Annual report competition

Have you ever thought how to write a good annual report for your company and how important it is?

After all, an annual report presents not only comprehensive operational and financial information, but is also a serious source of data for potential investors and partners.

You may be interested to know that the ratings agency Expert PA Kazakhstan holds an Annual Report Contest every year to maintain a high level of corporate openness and ensure the effective disclosure of information for investors and clients. The contest allows participants to declare their achievements publically and in 7 years has seen over 100 major companies take part.

Leading Kazakhstan, CIS and international experts are invited to discuss and assess the reports, and it is with great pleasure that at the VIII contest, the organisers invited Deloitte Corporate Finance Department Director, Radmir Tursunbek, for the first time, to be a jury member.

Robots are ready to start work. Are we ready for them?

"The first thing that springs to mind is the contrasting forecasts on structural employment market changes as a consequence of robots replacing traditional labour, and artificial intelligence and low technology levels,” says Deloitte expert, Consulting Department Senior Manager Sergey Goncharov, for Forbes Kazakhstan.

The Prime-Ministers of Kazakhstan and Kyrgyzstan discuss border cooperation

Astana hosted the VII Meeting of the Kazakhstan-Kyrgyzstan Government Council. Bakytzhan Sagintayev said, “Kazakh Invest and Deloitte prepared “50 niche projects” open to Kyrgyzstan to attract overseas investors to priority sectors of the economy. Plans to increase goods turnover to 1 billion are realistic”.

How Kazakhstan business can apply Blockchain in practice

How can Kazakhstan business apply Blockchain in practice? Despite the drop in value of the main cryptocurrencies, they remain newsworthy and are still being discussed at forums and conferences. Deloitte expert, Baurzhan Shalbayev, gives his opinion on how they can be used in Kazakhstan.

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Civil servants are taught how to uncover corruption risks

Chairman of the Civil Service and Anti-Corruption Agency, Alik Shpekbayev met with Deloitte Kazakhstan representatives to discuss and implement joint anti-corruption projects.

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Certificate of taxes paid in Kazakhstan by foreign nationals

Madina Abisheva, Tax and Legal Department, Deloitte: As the number of overseas nationals working in Kazakhstan continues to grow, the issue of confirming taxes paid in Kazakhstan is becoming more and more topical.

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Kazakh-Kyrgyz Intergovernmental Council meets in Astana

“Today, 824 joint ventures operate in Kazakhstan in wholesale and retail trade, manufacturing, construction, services, as well as professional, scientific and technical activities. In addition, in order to attract foreign investors to priority sectors of the economy, the Kazakh Invest national company together with Deloitte prepared 50 ‘niche projects’ in which the Kyrgyz side can participate. Obviously, the plans to increase mutual trade to $1 billion are quite feasible,” Sagintayev said.

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Bankruptcy or how managers themselves become debtors

Bankruptcy or how managers themselves become debtors. The negative effects of this latest global financial crisis have been truly global, especially in those countries dependant on oil and gas. Unfortunately, Kazakhstan has been no exception, with events resulting in a wide range of economic and financial repercussions, such as general economic downturn, consumer difficulties and even recession.

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How Kazakhstan's business can use blockchain in practice

How can business in Kazakhstan use blockchain in practice? Despite the fall in the cost of major cryptocurrencies, they remain in the trend of news and discussions at numerous conferences and forums. How these technologies are applicable, we have the expert opinion of Baurzhan Shalbayev.

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Civil servants will be taught to identify corruption risks

Chairman of the Agency for civil service Affairs and anti-corruption Alik Shpekbayev met with representatives of Deloitte Kazakhstan to discuss and implement joint anti-corruption projects.

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Electronic invoice: VAT Offset

Our expert Dana Mambetova, specifically for National Business, considers some features of VAT offset on the basis of electronic invoices.

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"GoViral" the annual festival for media, advertising and technology

On June 15-17, the annual festival of media, advertising and technologies "GoViral", organized with the support of the us Consulate General, was held in the smart Point coworking in Almaty. The event was attended by Baurzhan Shalbayev, Deloitte senior consultant. He acted as a moderator of the panel discussion on the topic: "The Future of blockchain technology in Central Asia". Among the invited participants of the discussion were experts from the USA and Kazakhstan. Just the event was attended by more than 2,000 people, including speakers from 20 countries.


Kazakhstan and Uzbekistan: trade relations between the two countries

In previous years, Uzbekistan was deprived of the attention of investors. According to the State investment Committee, in 2011-2016 the volume of foreign investments in Uzbekistan decreased by 40% - from $ 3.3 billion to $1.9 billion.

Bakhtiyor Sufiev, senior consultant at the Department of taxes and law of Deloitte, shares his expert opinion with Forbes Kazakhstan on investment opportunities in Uzbekistan.

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Deloitte in Uzbekistan once again topped the rating of audit companies at the end of 2017!

For the second year in a row "Deloitte&Touche" LLC heads the Top 10 audit organizations of Uzbekistan. According to the Regulations on the rating evaluation of the audit organizations of the Republic of Uzbekistan (approved by the Chamber of auditors and the National Association of accountants and auditors on 18.04.2008), all audit companies working in the Republic are required to participate in the rating. This is why the annual rating of audit organizations is a significant event for the market, which allows to compare the results of activities and assess the progress for the reporting period.

This is great news not only for the company itself, but also for our customers and partners. Deloitte's recognition as a leader in audit and consulting confirms the high level of professionalism and quality of services provided.


Bet on service: common mistakes when creating service centers

Sergey Goncharov, senior Manager of the consulting Department in Deloitte, shares his expert opinion on how to create joint service centers in large companies of Kazakhstan.

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What makes the survival of companies directly dependent

"The rules of the game for business will dictate technological progress, and the lack of involvement of top managers in the agenda of technological innovations can affect the competitiveness of companies" - said Consulting  Senior Manager, Sergey Goncharov.

Read more at Forbes Kazakhstan

Meeting with Prime Minister of Kazakhstan

On February 28 in Astana hosted a meeting of the Council for improving the investment climate under the chairmanship of the Prime Minister of Kazakhstan. The meeting was attended by the Head of Tax and Legal practice, Anthony Mahon.

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Programmers instead of oil

Financial Advisory Department Senior Baurzhan Shalbayev talks to about Kazakhstan’s most important resources

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What can high-tech, telecom, leisure and the media expect in 2018?

Senior Consulting Manager Sergey Goncharov provides his comments to and

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Meeting with the Kazakhstan Prime Minister

Kazakhstan media: The Prime Minister’s Council for Improvements to the Investment Climate held a meeting in Astana on 28 February. The meeting was attended by Tax and Legal Head Anthony Mahon

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CRM system for investors to be launched in Kazakhstan

Kazakhstan Government meeting: “50 projects have been prepared in conjunction with Deloitte to attract investment” -

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Tax Code changes will bring field development investment

Tax and Legal Partner Agaisha Ibrasheva and Senior Manager Aidana Abdaliyeva discussed the most significant Tac Code changes affecting business with

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One belt - one way Kazakh Invest takes part in the Deloitte “One Belt - One Way” investment seminar

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Long arm of the law: the cross-territorial application of overseas legislation

Caroline Armitage, English Law Counsel and Senior Legal Adviser has an article in 

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Investment in risk

Financial Advisory Senior Baurzhan Shalbayev writes for 

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ICT development in Uzbekistan

The Ministry of Information Technology and Communication holds a meeting with Deloitte Caspian Region representatives, as reported by,,, and other media sources.

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Kazakhstan Prime Minister discusses OTAU TV

Deloitte TCF suggests scenarios for the development of OTAU TV says B Sagintayev during deputies’ questions, as reported by,, and other media sources.

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Service factory

Senior Consulting Manager Sergey Goncharov talks about benchmarking in the February hard-copy version of Forbes.

KazAgro finds investors for its subsidiaries

LS: Deloitte networks are being used to search for buyers among agricultural machinery producers, financial institutions and direct investments.

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Expert Civil Service Development Council

Consulting Partner Christopher Armitage and Talent Leader Assel Serikova join an Expert Civil Service Development Council – and other media sources.

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Blockchain and Cryptocurrencies from a legal and tax perspective

Tax and Legal Department experts Aliya Tokpayeva and Viktoriya Tyan talk to Investors’ Voice ( about how to not let fraudsters take advantage of the excitement around the new economic opportunities (p. 18).

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Auditor – doctor

“An auditor is a kind of doctor, but not for individuals, but companies” – says Tajikistan office leader Gulanor Atobek, in an interview for the magazine Iktisodchi. 

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Digitalisation minuses

The January hard-copy edition of Forbes published an article by Consulting Senior Manager Sergey Goncharov.

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10-year review of Kazakhstan banks

The January hard-copy edition of Forbes published an analytical review prepared by Audit Department Senior Dana Talzhanova.


How the EEU and Kazakhstan Customs Codes have changed

LS, in conjunction with the Deloitte Tax Alert discusses how the new Customs Codes will affect business.

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Publications 2018 ↑

How taxes will change for Kazakhstan

The new Tax Code has been in place since 2018. LS, together with the Deloitte Tax Alert talks about how the changes will affect individuals.

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How have taxes changes for the business community?

The new Tax Code has been in place since 2018. LS, together with the Deloitte Tax Alert talks about how the changes to VAT and CIT will affect businesses.

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Information – the new gold

The printed version of Forbes (December 2017) includes an article by Financial Advisory Department Senior Baurzhan Shalbayev commenting on the development of interaction with the IT community.

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How to reduce urbanization growth

How to create a new middle class of farmers – second generation nomads. Senior Financial Advisory Department member Baurzhan Shalbayev’s article was written specially for the National Business journal.

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How taxes change in Kazakhstan with the introduction of the new Tax Code

The analytical publication LS has prepared a review based on a Deloitte “Tax Alert on the Introduction of the New Tax Code.”

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Improve corporate governance

Deloitte representatives discuss the results and plans for working together in banking sector corporate governance with the First Deputy of the Tajikistan National Bank. 

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Cultural code “Samruk-Kazyna. Reinvention” The specifics of Samruk-Kazyna’s new corporate culture were discussed in Astana. Deloitte CIS Partner Lyudmila Grechanik and FAS Director Rustam Mukhametshin took part.

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Audit in Kyrgyzstan

Kyrgyzstan office Head Kanyshai Sadyrbekova takes part in a Kabar TV show to discuss the condition of and prospects for the country’s audit market.

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“Explosive” innovation – the basis of business

Baurzhan Shalbayev, Financial Advisory Department Senior talks about the culture of mass innovative business and stimulating venture investment. More details at

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Recycling waste

Olessya Kirilovskaya, Legal Senior Manager talks about how to regulate this issue in Kazakhstan in detail and current results – 

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Let me introduce you to Vera, your new robot colleague

Are you ready to accept her as part of your team? You will probably hear this question more often in 5-10 years time. Consulting Department Senior Management Sergey Goncharov talks about this in his article for

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Blockchain and cryptocurrencies in Kazakhstan: law and taxes

Tax & Legal Department experts Aliya Tokpayeva and Viktoriya Tyan talk to about how to not let fraudsters take advantage of the excitement around the new economic opportunities.

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Hospital of the future

Five signs of a clinic of the future identified by Deloitte experts. Consulting Department Senior Manager Sergey Goncharov explains his thoughts on the latest technical trends in medicine to, and

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Under the National Bank’s “lead”

Corporate Finance Department Director Radmir Tursynbek, together with other experts, shares his opinion on inflation targeting policy – on

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Conference in Kyrgyzstan

On 14 September, Deloitte Kyrgyzstan Managing Director Kanyshai Sadyrbekova and her colleagues presented at a conference on the development of audit and financial reporting.

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Legislative initiatives on controlled foreign companies

Tax and Legal Manager Yelena Tsurka shares her expert opinion with on planned Tax Code amendments.

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Modern development trends in audit in Kazakhstan

Almaty hosted a press brunch for journalists to discuss modern development trends in audit in Kazakhstan. One of the speakers was Audit Partner Daulet Kuatbekov. 

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Individual property taxation in Kazakhstan

Atyrau Deloitte practice Director Nariman Mukhsanov shares his expert opinion with the readers of

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Kazakhstan – Uzbekistan: new impetus for cooperation

Senior Tax and Legal Consultant Bakhtiyor Sufiev speaks about how the country intends to develop its existing potential – specially for National Business.

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Quotas for greenhouse gases - a step towards a “green economy”

Senior Legal Consultant Assel Asubayeva speaks about the effectiveness of the greenhouse gas quota mechanism in the new edition of Investors’ Voice (p. 28)

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Tax Code amendments that need to be made

Tax and Legal Department Head Anthony Mahon and Director Yeldos Syzdykov analyse proposed amendments to Kazakhstan tax law for LS.

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Big plans for the Tajikistan. Association of Auditors and Accountants

On 19 September, the Tajikistan Association of Auditors and Accountants was presented in Dushanbe, established by three audit firms, including Deloitte -

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Why bank consolidation is not a panacea for the problems

Consulting Partner Christopher Armitage talks to about the complications that can arise during bank integration.

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Banks spend two out of every five tenge earned on operating expenses

A&A Senior Manager Danara Serikbayeva discusses the findings of the Kazakhstan bank ranking - on

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Advice for wayward PR experts

Marketing and Communications Manager Samat Dzhamayev shares his thoughts on how to behave with journalists for PR-Drive.

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Deloitte anniversary–it’s only just beginning!

Kyrgyzstan Managing Director Kanyshai Sadyrbekova gives an interview to IBC.kgto talk about the Firm’s activities and its 15thanniversary in the country.

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Bitcoin will be controlled in Kazakhstan

Legal Department Director Artem Tolkachov talks to a Kazakhstan publication about which mechanisms may be used to regulate the new market.

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Robots in the office

Consulting Department Senior Manager Sergey Goncharovand BD Manager Samat Dzhamayev discuss the robotisationphenomenon in National Business.

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Accountants and managers can be replaced by robots

Consulting Department Senior Manager Sergey Goncharov talks to LSabout how he thinks the new wave of robotisation will replace humans not only in industry, but also in offices.

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Why the Kazakhstan economy needs tax credits

Tax & Legal Department Director Yeldos Syzdykov assesses the probable effect of introducing tax credits in his article for LS.

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How to resolve financial issues and grow

Senior Financial Consultant Baurzhan Shalbayev talks about the value of business to Forbes Kazakhstan.

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How do you prepare for a tax audit?

Tax & Legal Senior Botagoz Tanbayeva shares some interesting information for taxpayers with

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Exports need to be unique

Managing Partner Mark Smith and Senior Manager Bekhzod Artikov discuss with Kazinformwhich goods will be popular overseas and what makes distribution successful.

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Digital Kazakhstan

Legal Department Manager Viktoriya Tyan shares her expert opinion on electronic document management for the Kazakh TVchannel’s Digital Kazakhstan programme. The programme will air in September.


Bitcoin legislation under development in Kazakhstan

A working group involving representatives from Deloitte is working on the development of Bitcoin legislation, says

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The end of fake business

Legal Senior Manager Olessya Kirilovskaya talked to Kursiv.kzabout some important amendments to the Criminal Code.

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Bank mergers in Kazakhstan: conditions dictate, not the market

Managing Partner Mark Smith and Senior Manager Bekhzod Artikov give their thoughts to Total.kzon the reasons why there have been no transaction “champagne moments”.

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Kazakhstan bank ratings–2017

The ratings were prepared by Deloitte Caspian and were published in the printed and online versions of Forbes Kazakhstan.

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New Tax Code amendments. Experts have assessed positively

Experts have assessed positively the government’s plans to introduce a simplified income and expense accounting mechanism.

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What you need to focus on when buying a company

Due diligence will help highlight any risks when investing in the purchase of a company, says Financial Consulting Department Senior Baurzhan Shalbayev.

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Outsource 2.0

Olesya Kirilovskaya, Legal Senior Manager, explains to National Business about the activities of General Service Centres, which have become a new trend, especially among international companies.

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What everyone should know about tax returns

Universal declaration is coming to Kazakhstan. Zhuldyz Taitalyeva, Tax & Legal Senior, tells Kapital newspaper what is important to know to avoid falling foul of the new laws

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The kings of corporate blackmail

The Kazakhstan business community discusses the risk of becoming a victim of fraud with Express K.

EVENT –one word can mean such a lot

A specialised communications publication PR Drive asked experts which event-management formats were popular and which had already lost their popularity

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Which sector is most prone to financial crime?

“The scope for embezzlement and fraud in the construction industry is immense. The industry has developed a large number of mechanisms for unscrupulous practices,” believes Rustam Mukhametshin, Financial Consulting Department Director Rustam Mukhametshin.

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Specifics of the tax treatment of the agricultural industry

Tax & Legal Department Senior Assel Tamenovaexplains the government’s agricultural industry taxation policy to readers.

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How did WannaCry get on in Kazakhstan?

The world learnt about the WannaCryvirus in May 2017. Managing Partner Mark Smith shares his thoughts with about the creation of a Deloitte cyber-security team

A tough surgical operation is needed to remove corruption in Kazakhstan

According, to Financial Consulting Department Director Rustam Mukhametshin, companies lose anywhere between US$ 2 and US$ 100 million domestically in financial crimes.

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How can a company generate profit, but have no cash?

Read extracts from an interesting discussion between Financial Consulting Department Senior Baurzhan Shalbayev and the co-owner of the retail network


Deloitte in Tajikistan is 12!

Find out from Tajikistan Office General Direct Gulanor Atobek how the firm has developed and what it has achieved over the last 12 years

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Corporate blackmail –a threat to business?

Kazakhstan experts discuss the main threats for the corporate sector from fraudsters -

Demand for luxury class goods falls in Kazakhstan after devaluation

Consulting Department Senior Manager Bekhzod Artikov shares his thoughts about the Kazakhstan luxury goods’ market with

Read an article in russian

Tax-related investment disputes: initial results

Elena Ryzhkova, Tax & Legal Department Senior Manager, talks to National Business about important changes in the court system affecting the investment climate.

Read an article in russian

Business corruption: embezzlement of budget funds

Financial Consulting Department Director Rustam Mukhametshin talks about financial investigation with

Publications 2017 ↑

Publications archive 2014-2016 ↓

A new age of oil and gas investment in Kazakhstan

An article by Anthony Mahon Partner, Caspian Energy and Resources Leader 

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Reduced Customs Duties Following Kazakhstan’s Accession to the WTO and Electronic Invoices – How They are Linked and What Kazakhstan Business Needs to Know about Them


Kazakhstan’s accession to the World Trade Organisation (WTO) is an important landmark in the country’s history – the completion of a negotiation process that has helped Kazakhstan integrate fully into the global community. One of those integration measures was Kazakhstan’s approval together with Eurasian Economic Union (EAEU) members of a list of goods (WTO List) on which Kazakhstan will apply reduced customs duties (WTO Rates) when importing them from outside the EAEU.

By Sholpan Dossymkhanova, Deloitte Tax & Legal Department Manager.

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Will SEZ Become more Attractive for Investors in Light of New Amendments to Tax Law?

Reducing tax burdens and tax liabilities have always been important issues for entrepreneurs and organisations. However, today’s companies only have a few tools at their disposal provided by civil, employment and tax law to reduce or defer taxes.

By Aizhan Akimgereyeva, Deloitte Tax & Legal Department Manager. 

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Oil and Gas Industry Overview: Naturally Resourceful

Anthony Mahon, Tax Partner, Deloitte Caspian Energy & Resources Leader, has provided an overview of top issues facing the oil and gas sector. Read more in the World Finance Review magazine.

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Rising to the challenge

2015 Issue

Mark Smith, Managing Partner of Deloitte in Kazakhstan, explains how economic diversification and strong regulations are the key to surviving the global financial crisis. Read the full article on The Business Year.

Central Asian Information Security Survey Results (2014)

World Finance Review - May 2015 issue

Insight into the Information Security Maturity of Organisations, with a Focus on Cyber Security By Michiel Van Hulsteijn, Senior Enterprise Risk Manager. 

“Although the number of publicly known cyber attacks appears to be small, this does not mean that organisations in the region are immune, and could ever be existing under a false sense of security. Given global trends and the increased number of attacks and attention given to cyber security, it could very well be that Central Asia may become the next target for hackers in the near future. When - not if - this happens, organisations need to be prepared”.

Read more on the World Finance Review website.

How will Eurasian Economic Union Membership Affect Business in Kazakhstan?

World Finance Review - May 2015 issue

The Deloitte Legal experts Viktoriya Tyan and Agaisha Ibrasheva discuss how Eurasian Economic Union membership affect business in Kazakhstan from the legal perspective.

Read more on the World Finance Review website.

Deloitte in Kazakhstan


An overview of Deloitte in Kazakhstan by Mark Smith, Managing Partner.

Read on the US Television website.

Innovation Boost “NIF$50K” overview

The competition final took place on 24 October. The winner, Professor Abilaykhan Karakayev received a prize of 7.5 mln KZT for his innovative diesel usage solution.

As an official consulting partner and business trainer during the project, Deloitte experts Agaisha Ibrasheva, Daulet Kuatbekov and Pert Polyakov did a great job consulting and offering advice to all of the finalists. Each competition session was shown in the TV show Innovation Boost “NIF$50K”. The participants and winners thanked the business trainers and experts for their valuable help.

Click here to see the playlist with all TV episodes.

The situation on the world oil and gas market (p. 32-34)

Find the Deloitte’s review of the situation on the world oil and gas market is the #4 (45) World Monitor issue & learn how new supply sources such as shale production in the US, production growth in Canada, Mexico, Brazil and Kazakhstan and greater competition for demand, particularly in Asia Pacific, will reshape the global oil and gas markets and geopolitical landscape, creating greater interdependencies among nations.

Read the article in the World Monitor magazine

Kazakhstan Introduces Investment Incentives to Increase Capital Inflow

On 12 June 2014, the Kazakhstan President ratified a new Law aimed at bringing about significant improvements in relation to Kazakhstan’s overall investment climate (the new “Incentives Law”). Deloitte Caspian Tax experts reviewed the exemptions and incentives that come along with the newly introduced law.

Download the PDF of Kazakhstan Magazine to read the article.

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Accounting and Taxation Overview

Anthony N Mahon, Partner, Cross Border Tax, Deloitte Caspian region gave an overview of taxation and accounting regimes in Kazakhstan.

Download the PDF of World Finance Review magazine to read the article.

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Taxation should stimulate the investor

At the end of April, Deloitte held a roundtable in Almaty dedicated to the "corporate taxation in the mining industry". The roundtable was attended by London Partner James Ferguson, who kindly agreed to provide an interview to the Kazakhstan journal (No. 3/2014)

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The positioning of the financial regulator in Almaty is justified

According to Mark Smith, Deloitte Caspian Region Managing Partner, Almaty, as Kazakhstan's financial centre, has the required infrastructure to become the financial centre of the Eurasian Economic Union. You can find more details in his interview for

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VAT on prepayments – a negative or positive development for service providers?

Deloitte tax experts take a look at VAT on prepayments, whether it is a negative or positive development for service providers.

Download the PDF of the New Business Year Magazine 2014 edition. 

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Accountancy Number Crunch

Anthony Mahon, Partner Cross Border Tax at Deloitte, provides a brief overview of the key things you need to know when approaching the Kazakhstan market.

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Burning questions regarding tax and ecological law

The legislative base in Kazakhstan, a country whose economy depends greatly on the raw materials sector, has its special characteristics, such as the strict regulation of subsoil use activities.

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Subsoil use regulation

"Does your company apply tax and ecological law in terms of subsoil use correctly?", ask Deloitte Legal Partner Agaisha Ibrasheva and Olesya Kirilovskaya Legal Manager.

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Doing business in Kazakhstan

Kazakhstani economy is open to investors, but establishes some restrictions in certain areas (having strategic significance for the economy of the country, i.e. in the oil and gas, telecommunication sector). Foreign investors may invest in any sector, with equity limits in only a handful of sectors. Deloitte experts consider the practical issues of creating and doing business in Kazakhstan.

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Customs Union: "customs" view from Kazakhstan (three years later)

Deloitte experts address main advantages and problems of the Customs Union between Russia, Kazakhstan and Belarus based on its research of the business community views.

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The Tenge has fallen

What will life be like after the devaluation - Vladimir Kononenko, Partner in Charge of the Deloitte Caspian Regional Tax & Legal Department gives his views in an interview with

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Changes in the Tax Code 2014

For taxpayers, New Year is a time for tax law changes. Dilya Osmanova, Tax & Legal Department Partner, shares information on the latest changes to tax law in an interview with World Monitor.

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The problem of Base Erosion and Profit Shifting (BEPS)

Yeldos Syzdykov, Tax Senior Manager, shared his thoughts on Base Erosion and Profit Shifting (BEPS) with the magazine Kazakhstan Securities Market (4/2014).

Download the PDF to read the article (RU)

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Draft Customs Code of the Eurasian Economic Union. View of the business community

Sholpan Dossymkhanova, Deloitte Caspian Region Tax & Legal Department Manager, spoke at the Astana Economic Forum about the draft Eurasian Economic Union Customs Code and shared the thoughts of the business community on it. You can see the topics discussed by Sholpan here.

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General declaration of the assets and income of Kazakhstan nationals

The introduction of the general declaration of income and assets for Kazakhstan nationals is currently a very hot topic. In this series of articles, Deloitte Caspian Region tax and legal experts discuss the main changes made to the Tax Code in relation to the general declaration of income and assets. We will analyse stage-by-stage the various amendments to current tax law and also consider examples from global experience.

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Cyber attacks: non-virtual threats for your business

The digital revolution and social networks stimulate business development and growth like nothing else, but also expose us to cyber attacks. Manuel Hutama, Head of consulting department, shared his thoughts with Vlasti on how to improve your business's and company's position and not get caught out by cyber criminals. Read the article on

What does tomorrow have in store for us?

"First of all, scientific research is the basis for innovation. Kazakhstan provides a whole range of possibilities to create innovative ideas. They are mainly related to IT-technology. Daulet Kuatbekov, Deloitte Audit Partner provided his comments to the

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Kazakhstan's investment climate has improved significantly in the last three years

Mark Smith, Deloitte Caspian Region Managing Partner commented on the investment climate in Kazakhstan compared to that in 2011, and also considered the steps taken by the Kazakhstan Government to improve the country's investment attractiveness. Read his interview

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Eurasian Economic Union members interested in investing in Kazakhstan projects

In an interview for, Deloitte Caspian Region Managing Partner Mark Smith considered the advantages for the national economy of Kazakhstan's entry in the Eurasian Economic Union.

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Business losses from external and internal fraud

Almaty hosted the Eurasian Business Forum on 17-18 April. One of the themes of the forum and also the Deloitte master class was corporate internal and external fraud. Alexander Sokolov, head of the Deloitte CIS forensic group, and Natalia Golovchenko, forensic group manager, gave more details of their work in the SMRK (РЦБК) magazine (No. 4/2014).

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Corporate governance in Russian and Kazakhstan companies

Within the framework of the Eurasian business forum held in Almaty on 17-18 April, Deloitte representative Oleg Shvyrkov gave a presentation on corporate governance practice in companies in Russia and Kazakhstan.

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Business Processes: Safety and Reputation

In April, the Eurasia Business Forum was held in Kazakhstan. As its strategic partner, Deloitte presented current data on market loss due to fraud and inefficient management and suggested instruments to prevent them.

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A crisis of trust

On trust between investors and management, and also on effective measures to prevent fraud - in an interview with Alexander Sokolov, partner and leader of the Deloitte CIS Financial Forensic Group for the Business & Vlast magazine.

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Growth in the domestic economy

The largest growth for the year (May 2013 against May 2012) was seen in sectors such as trade, communication and transport. It seems that the average Kazakhstan national likes to travel by taxi, go shopping and talk on their mobile phone. Consulting Department expert Aldongar Nurpisov gave his thoughts on the subject in an interview to in June 2013

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The current situation in audit and taxation in Kazakhstan

Deloitte Caspian Regional Managing Partner Mark Smith talks about the current situation in audit and taxation in Kazakhstan in an interview with Interfax-Kazakhstan. The interview was published on the Interfax-Kazakhstan site in March 2013.

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A professional services supplier

Deloitte is more and more becoming well known as a supplier of professional services, which is why its strategy is changing, says Caspian Region Managing Partner Mark Smith in an interview with Business & Vlast (8/12).

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Current trends in the investment and business climate in Kazakhstan

EUROBAK Chairman Mark Smith shares his views on current investment trends and the importance of the further diversification of the Kazakhstan economy with the World Monitor magazine.

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Address to EUROBAK readers

Address by EUROBAK Chairman Mark Smith, in which he shares the latest news on the recent VI Astana Economic Forum.

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Kazakhstan's investment attractiveness

Kazakhstan, like many countries, has felt the full consequences of the global financial crisis. Nevertheless, the national economy recovered sufficiently quickly after the crisis and has been showing stable growth. According to analysts, at the end of 2012 and 2013, GDP will grow by 5.8% and 6.3% respectively. Undoubtedly, the economy has suffered, but on the whole Kazakhstan has managed to position itself as a country with great potential to attract investors. Learn more in the article published in the World Monitor publication for 2012.

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Is it hard for women to be successful in the Big Four?

How easy is it for women to be successful in the Big Four? Agaisha Ibrasheva, a Tax & Legal Department Partner and Dina Tasbulatova, a Corporate Finance Department Partner explain their thoughts on this in an interview for

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The Rules of living in Kazakhstan

Mark Smith, Deloitte Caspian Region Managing Partner shares his thoughts on living and working in Kazakhstan as an expat with readers.

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Onshore/offshore contract structures: challenges for the oil industry

Deloitte has provided his expert opinion in an article entitled Onshore/Offshore contract structures: challenges for the oil industry of the Investor's Voice magazine.

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Eye on the Market

"The LP offers an easy means of enjoying a legitimate business structure in Kazakhstan without all the additional requirements of a joint-stock venture", Mark Smith, Managing Partner, Deloitte Caspian on challenges in Kazakhstan for new businesses.

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Goals for EUROBAK in 2014

Eurobak Chairman and Deloitte Caspian Region Managing Partner, Mark Smith shares his business plans and goals for 2014

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Practical aspects of setting up and running a business in Kazakhstan

We are pleased to present you Let's go #2, 2014 issue where Deloitte experts, Agaisha Ibrasheva, Legal Partner and Karina Syzdykova, Legal Consultant, Legal Services department, are sharing their views about "Practical aspects of setting up and running a business in Kazakhstan"

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New approaches to structuring foreign and local staff resources

A modern, innovative economy cannot be developed in conditions of total isolation. Advanced technology and new techniques in the fields of trade, money,human resources and modern financial instrument management are all necessary components of competitiveness in the global economy — in both the private and public sectors — and are all in constant need of foreign investment and qualified staff, which is sometimes difficult to find locally. For this reason, the ability to attract foreigners to work in Kazakhstan and, accordingly, structure their employment relations is becoming increasingly important.

You can read more in the article which was published inInvestor's Voice magazine in April 2013.

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Current trends in Kazakhstan investment and business climate.

Mr. Mark Smith, EUROBAK Chairman, is sharing his views on current investment tendencies and the importance of further economic diversification in Kazakhstan.

You can read more in the article which was published in World Monitor, 2013

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Kazakhstan in 2012: Moving Beyond the Crisis

Kazakhstan, Central Asia’s largest economy, got an early taste of the global financial crisis in 2007 but its moves to share losses with bank bondholders has helped it become one of the first to emerge from the other side. The government is trying to capitalize on its early lead by swiftly diversifying its economy beyond its traditional focus on natural resources, improving its investment climate and harnessing its location as a hub straddling China and Europe to keep foreign investment flowing. 

You can read more in the article which was published in World Finance Review in March 2012.

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The Kazakhstan opportunity

Kazakhstan, like much of the world, suffered its fair share from the global financial crisis, but the economy has come out the other side in a relatively healthy condition, enjoying robust real economic growth, with some estimates seeing GDP climbing by 5.8% and 6.3% in 2012 and 2013. There have been casualties, but Kazakhstan has managed to position itself as the Central Asian country of opportunity and the one to invest in.

You can read more in the article which was published in World Monitor, 2012

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The investment climate in Kazakhstan

You can read more in the article which was published in Invest in Kazakhstan, 2012

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Ensuring the correct application of tax and environmental legislation to subsoil operations

We are pleased to present you World Monitor #4, 2013. Oil & Gas issue where Deloitte experts, Agaisha Ibrasheva, Legal Partner and Olesya Kirilovskaya, Legal Consultant, Legal Services department, are sharing their views about "Ensuring the correct application of tax and environmental legislation to subsoil operations"

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Understanding alternative energy sources in Kazakhstan

You can read more in the article which was published in Astana Economic Forum 2013 Engaging change, 2013.

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Tax and environmental legislation on subsoil use

The legislative base of Kazakhstan, a country with considerable economic dependence on its extractive industries, has some unique features, particularly with regard to it's strict management of the activity of subsoil users.

You can read more in the article, which was published in KazService, 2013.

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