The income tax treaty and protocol between Kazxkhstan and Malaysia, signed on 26 June 2006, entered into force on 22 February 2007. The treaty generally applies in Kazakhstan from 1 January 2008 for withholding taxes and 1 January 2009 for other taxes. In Malaysia, it applies from 1 January 2009 for petroleum income tax and from 1 January 2008 for other taxes.

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