Protocol to the Tax Treaty between Kazakhstan and Uzbekistan under Negotiation
On 13 November 2015 the Kazakh government announced that negotiations are underway for a protocol to the 1996 income and capital tax treaty with Uzbekistan. The protocol will reportedly amend Articles 9 (Associated Enterprises), 10 (Dividends), 11 (Interest), 12 (Royalties), 14 (Independent Personal Services) and 26 (Exchange of Information).
The protocol will be the first to amend the treaty…
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