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Protocol to the Tax Treaty between Belarus and Kazakhstan Signed

18 March 2016

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Treaty Development

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Belarus-Kazakhstan

On 16 March 2016, officials from Belarus and Kazakhstan signed a protocol to the 1997 income and property tax treaty between the two countries. The protocol is the first to amend the treaty, and reportedly adds an article on the income of teachers and researchers, amends Article 4 (Residence), and replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. It will enter into force after the ratification instruments are exchanged.