LAW OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2020 No. 304-VI ZRK

About ratification of the Multilateral convention on accomplishment of the measures relating to tax agreements for the purpose of counteraction to washing out of tax base and to profit conclusion from under the taxation

Ratify the Multilateral convention on accomplishment of the measures relating to tax agreements, for the purpose of counteraction to washing out of tax base and to profit conclusion from under the taxation (further - the Multilateral convention), made in Paris on November 24, 2016, with the following clause and statements:

1. The Republic of Kazakhstan declares that it according to Item 1 of article 28 of the Multilateral convention reserves the right not to apply completely Article 3, 5 and 11 Multilateral conventions to all bilateral international agreements on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income concluded by the Republic of Kazakhstan with foreign states.

2. According to Item 1 of article 29 of the Multilateral convention:

1) the Republic of Kazakhstan declares that according to item 4 of article 4 of the Multilateral convention the following bilateral international agreements about avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income concluded by the Republic of Kazakhstan with foreign states contain the provision stated in Item 2 of article 4 of the Multilateral convention which is not clause subject according to subitems b) - d) Item 3 of article 4 of the Multilateral convention:

Other agreeing jurisdiction	Provision
Republic of Armenia	Article 4 (3)
Republic of Austria	Article 4 (3)
Azerbaijan Republic	Article 4 (3)
Republic of Belarus	Article 4 (3)
Kingdom of Belgium	Article 4 (3)
Republic of Bulgaria	Article 4 (3)
Canada	Article 4 (3) and (4)
People's Republic of China	Article 4 (3)
Republic of Croatia	Article 4 (3)
Czech Republic	Article 4 (3)
Republic of Estonia	Article 4 (3)
Republic of Finland	Article 4 (3)
French Republic	Article 4 (3)
Georgia	Article 4 (3)
Federal Republic of Germany	Article 4 (3)
Hungary	Article 4 (3)
Republic of India	Article 4 (3)
Islamic Republic of Iran	Article 4 (3)
Ireland	Article 4 (3)
Republic of Italy	Article 4 (3)
Japan	Article 4 (3)
Republic of Korea	Article 4 (3)
Kyrgyz Republic	Article 4 (3)
Republic of Latvia	Article 4 (3)
Republic of Lithuania	Article 4 (3)
Grand Duchy of Luxembourg	Article 4 (3)
Republic of Macedonia	Article 4 (3)
Malaysia	Article 4 (3)
Republic of Moldova	Article 4 (3)
Mongolia	Article 4 (3)
Kingdom Netherlands	Article 4 (3)
Kingdom of Norway	Article 4 (3)
Islamic Republic of Pakistan	Article 4 (3)
Republic of Poland	Article 4 (3)
State of Qatar	Article 4 (3)
Romania	Article 4 (3)
Russian Federation	Article 4 (3)
Kingdom of Saudi Arabia	Article 4 (3)
Republic Serbia	Article 4 (3)
Republic of Singapore	Article 4 (3)
Slovak Republic	Article 4 (3)
Republic of Slovenia	Article 4 (3)
Kingdom of Spain	Article 4 (3)
Kingdom of Sweden	Article 4 (3)
Swiss Confederation	Article 4 (3)
Republic of Tajikistan	Article 4 (3)
Republic of Turkey	Article 4 (3)
Turkmenistan	Article 4 (3)
Ukraine	Article 4 (3)
United Arab Emirates	Article 4 (3)
United Kingdom of Great Britain and Northern Ireland	Article 4 (3)
United States of America	Article 4 (3) and (4)

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