Synthesised texts of the Conventions for the avoidance of double taxation subject to the provisions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

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Date of publication: 29.12.2020 18:21

Date of changing: 16.02.2021 21:40

Republic of Kazakhstan joined the Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (hereinafter - the Multilateral Convention) by the Decree of the President of the Republic of Kazakhstan No. 304-VI dated February 20, 2020. As a result all the Agreements for the avoidance of double taxation concluded and ratified by the Republic of Kazakhstan to which the Multilateral Convention applies are supplemented by new provisions of the Multilateral Convention.

The Multilateral convention is applied if the Republic of Kazakhstan and a partner state have ratified the Multilateral Convention and included this partner state in their list of Agreements to which the provisions of the Multilateral Convention will apply. The final version of the Agreements for the avoidance of double taxation taking into account the provisions of the Multilateral Convention depends on the choice of each partner state and may differ due to the reservations and notifications provided for by the Multilateral Convention.

For convenience in applying the Agreements for the avoidance of double taxation taking into account the provisions of the Multilateral Convention adopted by the Republic of Kazakhstan we present to you the consolidated texts of these Agreements with the provisions of the Multilateral Convention.

Synthesised Text for Canada-Kazakhstan

Synthesised Text for Ireland-Kazakhstan

Synthesised Text for Korea-Kazakhstan

Synthesised Text for Latvia-Kazakhstan

Synthesised Text for Luxemburg-Kazakhstan

Synthesised Text for Poland-Kazakhstan

Synthesised Text for Singapore-Kazakhstan

Synthesised Text for UAE-Kazakhstan

Synthesised Text for UK-Kazakhstan

Synthesised Text for India-Kazakhstan

Synthesised Text for Serbia-Kazakhstan

Synthesised Text for Japan-Kazakhstan