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On 5 November 2014, Kazakhstan's lower chamber of parliament approved a law for the ratification of the Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters and amending protocol. Ratification will be completed when the law is approved by the senate and signed by the president. Kazakhstan signed the convention and protocol on 23 December 2013. The convention and protocol will enter into force and apply on the first day of the month after a three month period following the deposit of the ratification instrument.