On 19 June 2014, the Kyrgyzstan parliament approved a law amending the country's transfer pricing rules. The law expands the application of the transfer pricing rules to cover transactions of taxpayers that apply certain special tax regimes, including:
- Special tax regimes for small businesses
- Obligatory patent regime for specific types of business activity
- Special tax regime for legal entities registered in Special Economic Zones
- Other special tax regimes based on a tax agreement signed bet…