List of countries with which Kazakhstan has concluded double tax treaties covered by the MLI

On 20 February 2020, by Presidential Decree of the Republic of Kazakhstan No. 304-VI, Kazakhstan acceded to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). As a result, all Conventions for the Avoidance of Double Taxation concluded and ratified by Kazakhstan that are covered by the MLI are supplemented by its provisions.

We hereby present a list of 41 countries with which Kazakhstan has concluded double tax treaties covered by the MLI, compiled on the basis of information from the official OECD website.

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has prepared 22 consolidated texts of Conventions for the Avoidance of Double Taxation reflecting the provisions of the MLI. They are available on the official website of the State Revenue Committee: https://kgd.gov.kz/ru/content/konsolidirovannye-teksty-soglasheniy-ob-izbezhanii-dvoynogo-nalogooblozheniya-s-uchetom-1

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