Investment Policy Monitor | UNCTAD Investment Policy Hub (2024)

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Investment Policy Measures

14 results

Report measure

Withdraws some tax incentives for foreign investors

On 11 July 2022, Kazakhstan amended the Tax Code. Several amendments affect foreign investors, including:- The deductibility of certain payments made to a related intra-group party will be limited; - The dividend withholding [...]

Kazakhstan introduces investment agreements

With the entry into force of the Law № 399-VI RKZ adopted on 2 January 2021, the institution of investment agreements was introduced in Kazakhstan. Its aim is to support investors in implementing investment projects in priority sectors [...]

Kazakhstan amended its arbitration rules

A recent law adopted on 21 January 2019 liberalizes the arbitration framework of Kazakhstan and harmonizes it with relevant international conventions and standards. Among others, it now permits that foreign law applies to a dispute [...]

Amendments to the Law “On Television and Radio Broadcasting”

On 1 January 2017 amendments to the Law “On Television and Radio Broadcasting” came into force. The amendments regulate the registration and licencing procedures for foreign broadcasting companies. Specifically, for the purposes of [...]

New rules and procedures for expatriate work permits and inter-corporate transfers

New rules on the application and extension of work permits for expatriate employees became effective on 1 January 2017. Inter alia, the new regulations (1) reduce the time required to review work permit applications from at least one [...]

Lists the categories of expatriates that do not require work permits

On 15 December 2016, the Government adopted a resolution listing the categories of expatriates that do not require a work permit. These include (1) expatriate heads of branches and representative offices of foreign legal entities; [...]

Government expands One Stop Shop approach beyond priority investment projects

The "One Stop Shop" approach was piloted in 2015 to provide assistance for investors implementing priority investment projects. Starting from 1 January 2016, all investors have the possibility to interact with authorities on the basis [...]

Government lifts monopoly on 4G telecommunication services

On 30 December 2015, the government lifted the monopoly under which previously only the Altel company - a subsidiary of the state-owned telecoms provider, Kazakhtelecom - had the right to provide 4G services. The government will henceforth [...]

Parliament approves law on the setting up of the Astana International Financial Center

On 5 November 2015, the Parliament of Kazakhstan approved the Law on the Astana International Financial Center (AIFC). The AIFC will be a Special Economic Zone, offering tax incentives to attract investors. These will include a 50-year [...]

Law of Kazakhstan No. 271-V 3PK On introduction of amendments and additions to certain legislative acts on subsoil use matters

On 29 December 2014 the Law of the Republic of Kazakhstan No. 271-V 3PK “On introduction of amendments and additions to certain legislative acts on subsoil use matters” was adopted. It will become effective on 11 January 2015. The [...]

Decree of 4 November 2014 N° 1175 on "Rules of granting investment subsidies"

Pursuant to the Law on Investments of the Republic of Kazakhstan of 2003, the government approved, on 4 November 2014, the "Rules of granting investment subsidies". The rules will enter into force on 1 January 2015.The rules define [...]

Government creates an Investment Ombudsman

On 30 October 2014, the Government adopted Resolution № 1153 approving the regulation on the activities of the Investment Ombudsman. The main functions of the Investment Ombudsman are the following:1) Consideration of appeals of [...]

Approves Law on the use of main pipelines

Kazakhstan approved amendments to laws relating to pipelines and taxation. The law establishes the priority right of the state to take part in any new trunk pipeline being built in the country with at least a 51 percent share. [...]

Adopts law on state-owned property

Kazakhstan adopted the Law on State-Owned Property which legalizes nationalization of private properties. According to the law, private properties can be nationalized in extreme cases such as threats to national security. Kazakh President [...]