Kazakhstan has published Order No. 579 of 6 October 2025, which updates and replaces Order No. 680 of 19 June 2023. As previously reported, Order No. 680 approved the list of countries that have an income tax treaty in force with Kazakhstan and a nominal income tax rate greater than 75% of the Kazakhstan corporate income tax rate (i.e., greater than 15%). The list is used in relation to Kazakhstan's controlled foreign company (CFC) rules, which include an exception from the rules for non-res…