Kazakhstan has introduced additional conditions for the application of exemptions or reduced withholding tax rates by a tax agent (payer) on passive income paid to a non-resident under a tax treaty. Under prior rules, an exemption or reduced rate may generally be applied by a tax agent if the non-resident is the real beneficial owner, and a certificate of residence is provided. The rules are expanded with additional conditions in cases where the non-resident is a related party. These additional conditions include that the income must be included in the taxable income of the non-resident and the nominal tax rate...