On 6 October 2016, the Belarus Council of the Republic (upper house of parliament) approved the pending protocol to the 1997 tax treaty with Kazakhstan. The protocol is the first to amend the treaty, and reportedly: Adds provisions to simplify the confirmation of tax residence; Adds a provision to Article 5 (Permanent Establishment) for a service permanent establishment where a non-resident furnishes services in a Contracting State for more than 6 months in a 12-month period; Adds a provision to Article 13 (Capital Gains) for the taxation of gains from the alienation of shares deriving value from immovable property situated...