On 30 October 2019, Kazakhstan's lower house of parliament (Mazhilis) approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Kazakhstan signed on 25 June 2018. After the internal ratification process is completed, Kazakhstan must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).
The MLI will generally enter into force for a particular co…