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Kazakhstan Approves Pending Protocol to Tax Treaty with Belarus

|Treaty Development|Kazakhstan-Belarus
Kazakhstan-Belarus

On 14 February 2018, Kazakhstan's lower house of parliament (Mazhilis) approved the pending protocol to the 1997 income tax treaty with Belarus. The protocol, signed 16 March 2016, includes the following changes:

  • Article 2 (Taxes Covered) is amended with respect to the taxes covered for both countries;
  • Article 3 (General Definitions) is amended, including an updated definition of the term "Kaz…

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