The protocol to the 1996 income and capital tax treaty between Azerbaijan and Kazakhstan entered into force on 27 April 2018. The protocol, signed 3 April 2017, is the first to amend the treaty and includes the following changes:
- Updates Article 2 (Taxes Covered) in respect of taxes covered for both countries to remove taxes on property;
- Updates Article 3 (Definitions) with respect to the definitions of "Azerbaijan" and "Kazakhstan", as well as the terms "enterprise of a Contracting State" a…