On 24 January 2017, the Kazakhstan government issued Resolution No. 10 of 2017, which provides the list of priority business activities for the purpose of the country's special economic zone (SEZ) benefits. Companies registered in SEZs may enjoy exemptions from corporate income tax, value added tax, land tax, and property tax. In order to obtain the benefits, a company must be engaged in one of the prescribed priority business activities, which vary depending on the particular SEZ (there are …