On 27 June 2018, Kazakhstan's lower house of parliament (Mazhilis) approved the pending protocol to the 1996 income and capital tax treaty with Uzbekistan. The protocol, signed 23 March 2017, is the first to amend the treaty and includes the following changes: Amends Article 2 (Taxes Covered) in respect of both countries; Amends Article 3 (Definitions) with respect to the definitions of "Kazakhstan" and the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State"; Amends Article 4 (Resident) to provide that in cases where a person, other than an individual, is considered resident in both Contracting...