International treaty

Kazakhstan: tax treaties

Tax treaties and related documents between the UK and Kazakhstan.


1994 Double Taxation Convention as amended by the 1997 Protocol - in force

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The Double Taxation Convention entered into force on 15 July 1996. It was clarified by an exchange of notes on 18 May 1994 and amended by a protocol signed on 18 September 1997.

The convention is effective in Kazakhstan from 1 January 1993 and in the UK from:

  • 1 April 1993 for Corporation Tax
  • 6 April 1993 for Income Tax and Capital Gains Tax
Published 6 January 2014