The Netherlands has published the Memorandum of Understanding (MoU) signed with Kazakhstan on the automatic exchange of information under the Mutual Assistance Convention and the 1996 Dutch-Kazakhstan tax treaty. The MoU was signed by Kazakhstan and the Netherlands on 5 November 2018 and 9 December 2018, respectively, and sets out the scope of information on individuals and legal persons to be exchanged automatically, the timing of exchange, and other related matters. The MoU entered into force on 9 December 2018 and applies for the first time to information regarding the calendar year 2018.