INTRODUCTION
Kyrgyzstan, also called as Kyrgyz Republic, is a sovereign state in Central Asia. It is a landlocked country, bordered by Kazakhstan, Uzbekistan, Tajikistan and China. Its capital and largest city is Bishkek.
Kyrgyzstan currency is the Kyrgyzstani Som (KGS).
Abbreviations:
| ZCIT | Corporate Income Tax |
| FEZ | Free Economic Zone |
| JSC | Joint Stock Company |
| KGS | Kyrgyzstani Som |
| LLC | Limited Liability Company |
| OECD | Organization of Economic Co-operation Development |
| PE | Permanent Establishment |
| SEZ | Special Economic Zone |
| TP | Transfer Pricing |
| VAT | Value Added Tax |
| WHT | Withholding Tax |