By Decree of the President of the Republic of Kazakhstan No. 304-VI dated February 20, 2020, the Republic of Kazakhstan acceded to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (hereinafter referred to as the Multilateral Convention). As a result, all Double Taxation Avoidance Agreements concluded and ratified by the Republic of Kazakhstan, to which the Multilateral Convention applies, are supplemented with the new provisions of the Multilateral Convention.
The Multilateral Convention applies if the Republic of Kazakhstan and a partner state have ratified the Multilateral Convention and have included that partner state in their list of agreements to which the provisions of the Multilateral Convention will apply. The final version of the Double Taxation Avoidance Agreements, 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 the convenience of applying the Double Taxation Avoidance Agreements, 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.