Kazakhstan has published Order No. 492 of 12 September 2025 on the list of countries with preferential tax regimes. Various tax measures apply in relation to transactions with preferential tax regimes. The list includes 56 jurisdictions, with several limited to certain regions/territories, such as Hong Kong and Macau for China, the Labuan territory for Malaysia, several UK territories, certain U.S. states, etc.
46 jurisdictions are listed in general, including: Andorra, Antigua and Barbuda,…