We are pleased to welcome Kaisar
Yegizbayev as Counsel at Unicase Central Asia.
With over 15 years of experience, Kaisar advises on tax, corporate
and financial matters, with a strong focus on tax risk management,
cross-border structuring and regulatory compliance in Kazakhstan.
In this interview, Kaisar shares his professional journey, what
motivated his move to Unicase, and his approach to advising
clients, particularly in dealings with tax authorities. He also
discusses how Kazakhstan's tax rules interact with
international tax treaties, and reflects on key growth sectors in
the region, including technology, AI, energy and transport.
What are your core areas of specialisation?
My core area of specialisation is international taxation. At the same time, I believe that in today's legal environment it is important to look beyond a single narrow focus. Over the years, I have also worked extensively with fintech projects, IT start-ups and dispute resolution, which has shaped a broader way of thinking. This experience allows me to see clients' issues more holistically and to offer practical, well-rounded solutions that may not always be obvious from a purely formal legal perspective.
What motivated your move to Unicase Central Asia?
Having worked across different legal roles - as a lawyer in a law firm, Head of Legal in an IT company, as well as a partner and founder of my own firm - I came to the conclusion that I want to be part of a team of highly qualified professionals, where knowledge-sharing and collective growth are truly valued. For me, Unicase represents exactly such a team, where I can fully realise my professional potential and continue developing alongside strong peers.
How will you contribute to Unicase's client work?
My contribution will primarily be reflected in a high level of professionalism and a strong work ethic. Clients expect timely, practical, and clear solutions delivered with strict observance of confidentiality. In addition, persistence and consistency are essential, especially in dealings with tax authorities, where serious procedural and substantive violations often occur. Such practices cannot be tolerated, and it is crucial to clearly communicate to clients the importance of actively defending their rights.
How do you approach aligning Kazakhstan's tax rules with global group policies?
It is essential to understand that Kazakhstan's national tax legislation operates alongside international tax treaties, which form an integral part of the legal framework. Ratified double tax treaties have priority over domestic tax legislation. Therefore, correct interpretation of treaty provisions is critical. In this regard, I consider it important to rely on OECD guidance and practice, particularly when dealing with BEPS-related developments. Tax authorities often ignore this practice or selectively apply interpretations that are favourable to the state budget. In complex or insufficiently regulated matters, I consistently rely on OECD standards and the practice of its member states when interpreting both domestic tax rules and international treaties.
Which sectors in Kazakhstan and Central Asia do you see as the key growth drivers in the coming years?
There is an obvious and significant surge in the development of information technologies, with artificial intelligence playing a central role. At the same time, traditional sectors such as energy and transport continue to demonstrate strong growth dynamics. Moreover, the importance of the energy sector will increase exponentially, as the expansion of digital technologies and AI requires substantial and sustainable energy resources.
We are fortunate to have Kaisar on board and extend our best wishes to Kaisar Yegizbayev in his new role!