The 2014 protocol to the 1998 income and capital tax treaty between the Czech Republic and Kazakhstan entered into force on 28 June 2016. The main changes made by the protocol include:

• Article 10 (Dividends) paragraph 3 is replaced to clarify the definition of dividends;
• Article 11 (Interest) paragraph 3 is replaced to clarify the exemption from withholding tax on interest paid to a government…