Kaisar Yegizbayev

Counsel
Kaisar Yegizbayev
Counsel
His approach to tax advisory is rooted in technical analysis including, assessing permanent establishment risks, CIT and VAT treatment, transfer pricing positions, controlled transactions and cross-border payment flows. This analysis is translated into structured, pragmatic guidance aligned with clients’ strategic and operational goals.

Go-to areas of Kaisar’s practice include tax structuring for foreign investments; assessment and mitigation of permanent establishment exposure; design of tax-efficient operating models for multinational groups; transfer pricing strategy and defence, tax considerations in corporate reorganisations; and compliance frameworks for businesses undergoing rapid digitalisation or international expansion.

Kaisar’s multi-jurisdictional experience includes advising foreign investors entering the Kazakhstan market in structuring cross-border holding and financing arrangements,  coordinating with international counsel on multi-layered investment and restructuring projects, and supporting regional expansions involving several regulatory regimes. He regularly assists multinational clients in aligning Kazakhstan tax requirements with global governance, reporting and operational models. Beyond tax, Kaisar has strong experience in corporate restructuring, investment instruments and multi-jurisdictional governance. His clients include companies in the mobility, technology, finance and industrial sectors  particularly those undergoing digital transformation or internationalisation.
  • LLM in Taxation, Boston University, Boston, U.S., 2017
  • LLB, Caspian Social University, Almaty, Kazakhstan, 2011
Education
Professional Bodies
  • Chamber of Legal Consultants, Almaty
Industry: Energy Transition & Renewables, IT, Finance
Practice Areas: Tax, Corporate, Intellectual Property
Address: Almaty, Kazakhstan
Telephone: +7 702 749 79 50
Contacts
Kaisar is a Counsel at Unicase with over 15 years of experience advising on the full spectrum of tax, corporate and financial matters, with a primary focus on tax risk management, cross-border structuring and regulatory compliance in Kazakhstan. His practice combines strong knowledge of Kazakhstan’s tax regime with transactional experience.
  • Successfully represented a major mining company in administrative litigation arising from penalties for alleged violations of transfer pricing obligations, including a comprehensive legal assessment of the tax authority’s methodology, preparation of procedural submissions, and representation before the appellate court. As a result, the administrative fines imposed for two tax periods, totaling KZT 392 million, were declared unlawful by the court.

  • Achieved the reversal of a tax penalty exceeding KZT 100 million imposed for the alleged misapplication of a double tax treaty by a Kazakhstan-based corporate taxpayer, including comprehensive legal analysis of the treaty provisions, preparation of objections and appeals, and representation before the tax authorities and the court.

  • Advised international investors on complex tax matters relating to PPP projects, derivatives, investment fund income and taxation of seconded personnel, including structuring analysis, review of cross-border tax implications, and assessment of withholding obligations.

  • Advised the client on capital raising from over 50 investors, including structuring and negotiating some of Kazakhstan’s first large-scale convertible loan agreements totalling USD 60 million, involving transaction structuring, drafting and negotiation of documentation, regulatory analysis, and support during equity conversions and private share issuances.

  • Advised the issuer on the placement of green bonds totalling KZT 3 billion, including structuring the issuance, preparing transaction documents, coordinating with financial regulators, and supporting the process of obtaining subsidies from the DAMU Fund.
Top Projects: