Kazakhstan published Order No. 680 of 19 June 2023 in the Official Gazette on 4 July 2023, which approves the list of countries that have an income tax treaty in force with Kazakhstan and a nominal income tax rate greater than 75% of the Kazakhstan corporate income tax rate (i.e., greater than 15%). The list is used in relation to Kazakhstan's controlled foreign company (CFC) rules, which include an exception from the rules for non-resident legal entities and other organizations registered, incorporated, or otherwise established in a country meeting the conditions for inclusion in the list. The list as approved...