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13.4.3. Documentation Requirements

Disclosure Requirements

There are no specific transfer pricing disclosure requirements in Kyrgyzstan.  

Standard Documentation

There are no specific transfer pricing documentation requirements in Kyrgyzstan.

Country-by-Country Reporting

Kyrgyzstan has till date not introduced a Country-by-Country reporting requirement and has not yet joined the OECD’s Inclusive Framework, membership of which presupposes a commitment to implement the BEPS minimum standards, including Country-by-Country reporting.

Language of Documentation

N/A

Penalties

N/A