Kazakhstan has published Order No. 247 of 22 May 2025 in the Official Gazette, which amends 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 t…