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Protocol to treaty between Kazakhstan and Singapore – details

02 December 2013

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Treaty Development

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Kazakhstan; Singapore

Details of the amending protocol to the Kazakhstan - Singapore Income Tax Treaty (2006), signed on 9 April 2013, have become available. The treaty was concluded in the English, Kazakh and Russian languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. Article 1 of the protocol replaces the term "local authorities" as used in paragraph 1 of article 2 of the treaty, by the term "central or local authorities". Article 2 of the protocol provides for a new article 25 on exchange of information. The new provision follows the OECD Model (2010).