Cross-border Investment
Compliance and Tax Risk
An investment from outbound China to implementation in Kazakhstan must satisfy both regulatory regimes.
If any step is not completed, funds may fail to leave China, or may be difficult to repatriate once abroad.
The more common problem is not whether formalities can be completed, but a structure chosen wrongly from the outset —
direct shareholding or a third-country platform, how to set registered capital, how to arrange capital contribution.
These decisions must be fixed at establishment; later adjustment is costly. The course follows the funding route:
from China-side ODI filing and foreign exchange registration, to Kazakh foreign investment access and antitrust filing,
then to tax treatment of repatriation and exit, aligning both compliance tracks on one timeline.
Aimed at decision-makers, the course does not pursue complete statutory detail but explains which step is likely to stall, how to remedy it,
and in what circumstances the structure should be adjusted, so participants can identify risk points as the project advances.
Syllabus
Seven sessions. Where a specific project exists, real project material can replace the case section.
Scope of ODI filing and approval, division of duties between NDRC and MOFCOM, foreign exchange registration process
Investment law framework, restricted sector list, national security review and antitrust filing
Tax and compliance differences between direct holding, third-country platforms and SEZ entities
Registered capital requirements, in-kind and intangible contributions, contribution deadlines and capital verification
Dividend withholding tax, capital gains tax, application and filing of treaty benefits
Pricing policy for cross-border related-party transactions, documentation and tax risk transmission
Review of non-compliant funding routes, structures inconsistent with actual operations, and blocked exits
The course covers regulatory requirements in both China and Kazakhstan; content follows the rules in force at the time of delivery. Design of a specific project requires a separate engagement.
On-site (Astana / Almaty / Shanghai) or online; blended formats available to suit the company
Half day (3–4 hours) or full day (about 6 hours); half day recommended for executive sessions
Taught in Chinese with Russian or Kazakh simultaneous/consecutive interpretation
A preliminary structure assessment can accompany a specific project; key investment scheme points must be provided in advance
Delivery method, duration, venue, language and group size are subject to arrangements confirmed by the client. A course confirmation sheet will be provided before the session and executed item by item.
This course is a training service and is not equivalent to a legal or tax opinion. Compliance judgement on specific transactions must be issued by an appropriately qualified institution.