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Kazakhstan Publishes Synthesized Text of Tax Treaty with Serbia, Singapore, South Korea, Slovak Republic, UAE, and UK as Impacted by BEPS MLI

04 January 2022

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Treaty Development

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Kazakhstan-Serbia-Singapore-South Korea-Slovak Republic-United Arab Emirates-United Kingdom

Kazakhstan's State Revenue Committee has published the synthesized texts of the tax treaties with Serbia, Singapore, South Korea, the Slovak Republic, the UAE, and the UK 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 2015 Kazakhstan-Serbia tax treaty: with respect to taxes withheld at source...