On 15 February 2018, Kazakhstan's upper house of parliament (Senate) approved the pending protocol to the 1996 income and capital tax treaty with Azerbaijan. The protocol reportedly updates Article 2 (Taxes Covered), Article 4 (Resident), Article 5 (Permanent Establishment), and Article 23 (Avoidance of Double Taxation); replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange; and adds new provisions regarding tax evasion and treaty abuse. Additional details will be published once available.