Gaukhar Mukasheva
Director
KPMG
Gaukhar Mukasheva is a transfer pricing expert with over 10 years of experience in international taxation. Her professional expertise includes regulatory issues, tax risks, and legislative application in Kazakhstan and Uzbekistan, as well as participation in joint expert and educational initiatives with government agencies aimed at clarifying and implementing tax and transfer pricing, including in the mining and raw materials sectors.
Transfer Pricing (TP) in the Mining Industry: From Formal Compliance to Regulatory Management
Projects in the mining industry traditionally come under the scrutiny of tax and regulatory authorities. This report examines TP requirements in Kazakhstan, their compliance with tax legislation, and interactions with government agencies. Particular attention is paid to common pricing errors for raw materials, intra-group services, and financing, as well as methodological approaches to accurately reflecting transactions in documentation.
