OrbitaxLatest developments – application of tax treaties
|Approved Changes|Kazakhstan
International taxation
Decree No. 278a dated 3 May 2007 of the Chairman of the State Tax Committee approved some amendments to the Instruction on application of tax treaties (these amendments are not in force yet).
The most significant amendments are the following:
| - | the definition of royalties was clarified by way of excluding the cases where items of intellectual property are pu… |