OrbitaxProtocol to treaty between Luxembourg and Kazakhstan – details
|Treaty Development|Luxembourg; Kazakhstan
Details of the amending protocol to the Kazakhstan - Luxembourg Income and Capital Tax Treaty (2008), signed on 3 May 2012, have become available. The treaty was concluded in the English, French, Kazakh and Russian languages, each text having equal authenticity.
Article 1 of the protocol provides that a permanent establishment is deemed to exist if:
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