The protocol to the 1997 income tax treaty between Belarus and Kazakhstan entered into force on 2 May 2018.  The protocol, signed 16 March 2016, includes the following changes: Article 2 (Taxes Covered) is amended with respect to the taxes covered for both countries; Article 3 (General Definitions) is amended, including an updated definition of the term "Kazakhstan" and the term "Competent Authority" with respect to Belarus; Article 4 (Resident) is amended to provide that a Contracting State or its local authority is included in the term "Resident"; Article 5 (Permanent Establishment) is amended to include the provision that a service...