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Protocol to Tax Treaty between Belarus and Kazakhstan has Entered into Force

|Treaty Development|Belarus-Kazakhstan
Belarus-Kazakhstan

The protocol to the 1997 income tax treaty between Belarus and Kazakhstan entered into force on 2 May 2018.  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 "Kazakhstan" and the term "Com…

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