etails of the income tax treaty and protocol between Kazakhstan and Finland signed on 24 March 2009, have become available. The treaty was concluded in the Finnish, Swedish, Kazakh, Russian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general, but 5% if the beneficial owner is a company which controls directly at least 10% of the voting power in the company paying the             dividends; -   10% on...