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Kazakhstan Parliament Approves Pending Protocol to Tax Treaty with Uzbekistan

10 September 2018

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Treaty Development

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Kazakhstan-Uzbekistan

On 6 September 2018, Kazakhstan's upper house of parliament (Senate) approved the pending protocol to the 1996 income and capital tax treaty with Uzbekistan (approved by the lower house in June – {News-2018-06-29/T/4-previous coverage}). The protocol, signed 23 March 2017, is the first to amend the treaty and will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.