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Kazakhstan Considering 300% Deduction for R&D Expenses

|Proposed Changes|Kazakhstan
Kazakhstan

The Kazakhstan government is reportedly considering the introduction of new incentive measures to promote investment in R&D. The main incentives concern deductions for R&D, including:

  • 300% deduction for expenses incurred in connection with R&D activities carried out by Kazakhstan resident taxpayers, including the construction or creation of R&D labs and entities;
  • 100% deduction…

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