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Kazakhstan Publishes Synthesized Texts of Tax Treaties with Latvia, Lithuania, Luxembourg, Netherlands, Poland, and Saudi Arabia as Impacted by BEPS MLI

31 December 2021

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Treaty Development

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Kazakhstan-Latvia-Lithuania-Luxembourg-Netherlands-Poland-Saudi Arabia

Kazakhstan's State Revenue Committee has published the synthesized texts of the tax treaties with Latvia, Lithuania, Luxembourg, Netherlands, Poland, and Saudi Arabia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2001 Kazakhstan-Latvia tax treaty: with respect to taxes withheld at source on amounts paid or...