Currently, 53 Conventions on avoidance of double Taxation and prevention of tax Evasion on income and Capital concluded by the Republic of Kazakhstan with foreign states are in force in the Republic of Kazakhstan.
The elimination of double taxation is a procedure when each of the contracting States provides the taxpayer with the opportunity to pay tax only once - in one of the contracting States.
Conventions on Avoidance of Double Taxation and Prevention of tax Evasion with respect to taxes on income and capital concluded by the Republic of Kazakhstan with foreign States:
№
A country
Effective date
Ratification by Decree/By Law (no. and date)
1.
Great Britain
21.08.1996
No. 12-1 dated 26.06.1996
2.
Republic of Italy
26.02.1997
No. 2225 dated 21.04.1995
3.
Canada
30.03.1998
No. 74-1 of 24.02.1997
4.
United States of America
30.12.1996
No. 14-1 dated 26.07.1996
5.
Kingdom of the Netherlands
27.04.1997
No. 70-1 dated 24.02.1997
6
Federal Republic of Germany
21.12.1998
No. 295-1 dated 09.11.1998
7.
Islamic Republic of Pakistan
29.01.1997
No. 2726 dated 25.12.1995
8.
Republic of Poland
13.05.1995
No. 2223 of 21.04.1995
9.
Republic of Turkey
15.11.1996
No. 2741 dated 03.01.1996
10.
Republic of Hungary
03.03.1996
No. 2224 of 21.04.1995
11.
Ukraine
07.04.1997
No. 72-1 of 24.02.1997
12.
Republic of India
28.08.1997
No. 147-1 of 03.07.1997
India (Protocol on Amendments and Additions)
Letter of the Ministry of Foreign Affairs of the Republic of Kazakhstan on entry into force
12 .03.2018
No.138-VI SAM dated 06 .02.2018
13.
Republic of Lithuania
11.12.1997
No. 185-1 of 31.10.1997
14.
Republic of Azerbaijan
07.05.1997
No. 73-1 of 24.02.1997
Azerbaijan (Protocol on Amendments and Additions)
Letter of the Ministry of Foreign Affairs of the Republic of Kazakhstan on entry into force
27.04.2018
No. 804 dated 04.12.2017
15.
Republic of Belarus
13.12.1997
No. 184-1 dated 31.10.1997
Belarus (Protocol on Amendments and Additions)
Letter of the Ministry of Foreign Affairs of the Republic of Kazakhstan on entry into force
02.05.2018
No. 146-VI of 9.04.2018
16.
russian federation
29.07.1997
No. 146-1 of 03.07.1997
Agreement in the form of exchange of notes with the Russian Federation
29.11.2016
No. 21-VI of 14.11.2016
17.
Republic of Uzbekistan
21.04.1997
No. 71-1 dated 24.02.1997
18.
Kingdom of Sweden
02.10.1998
No. 270-1 of 09.07.1998
19.
Republic of Bulgaria
24.07.1998
No. 269-1 of 09.07.1998
20.
Kyrgyz Republic
31.03.1998
No. 153-1 of 11.07.1997
21.
Islamic Republic of Iran
03.04.1999
No. 148-1 of 03.07.1997
22.
Republic of Korea
09.04.1999
No. 274-1 of 09.07.1998
23.
Czech Republic
29.10.1999
No. 294-I dated 09.11.1998
Czech Republic (Protocol on Amendments and Additions)
28.06.2016
No. 453-V dated 18.02.2016
24.
Mongolia
02.12.1999
No. 288-1 dated 09.11.1998
25.
Kingdom of Belgium
13.04.2000
No. 296-1 dated 09.11.1998
26.
Turkmenistan
10.03.2000
No. 268-1 of 09.07.1998
27
Romania
21.04.2000
No. 401-1 dated 06/24/1999
28.
French Republic
01.07.2000
No. 289-1 dated 09.11.1998
29
Georgia
05.07.2000
No. 273-1 of 09.07.1998
30
Republic of Estonia
19.07.2000
No. 30-II of 12/30/1999
31
Republic of Tajikistan
07.11.2000
No. 88-II dated 21.10.2000
32
Switzerland
24.11.2000
No. 64-II dated 05.07.2000
33
Republic of Moldova
25.02.2002
No. 281-II dated 15.01.2002
34
Republic of Latvia
02.12.2002
No. 353-II dated 14.11.2002
35
People's Republic of China
27.07.2003
No. 421-II dated 02.06.2003
36
Kingdom of Norway
24.01.2006
No. 104-III dated 15.12.2005
37
Republic of Austria
01.03.2006
No. 110-III dated 30.12.2005
38
Republic of Singapore
14.08.2007
No. 256-III of 29.05.2007
39
Slovak Republic
28.07.2008
No. 14-IV dated 30.12.2007
40
Japan
30.11.2009
No. 208-IV dated 30.11.2009
41
Malaysia
27.05.2010
No. 231-III dated 22.02.2007
42
Republic of Armenia
28.12.2010
No. 361-IV dated 15.12.2010
43
Republic of Finland
31.05.2010
No. 284-IV dated 31.05.2010
44
Kingdom of Spain
18.08.2011
No. 386-IV dated 14.01.2011
45
United Arab Emirates
27.11.2013
No. 134-V dated 04.10.2013
46
Luxembourg
11.12.2013
No. 138-V dated 11.11.2013
47
Qatar
5.04.2015
No. 283-V dated 30.01.2015
48
Macedonia
27.04.2015
No. 292-V dated 12.03.2015
49
Vietnam
18.06.2015
No. 303-V dated 15.04.2015
50
Kingdom of Saudi Arabia
01.09.2016
No. 6-VI dated 01.07.2016
51
Republic of Slovenia
30.12.2016
No. 37-VI dated 30.12.2016
52
Republic of Serbia
24.11.2016
No. 17-VI of 14.10.2016
53
Irish
29.12.2017
No.130-VI dated 29.12.2017