Double Taxation Relief Manual

DT11050 - Double Taxation Relief Manual: Kazakhstan: Agreements in force

A comprehensive agreement (SI 1994/3211) entered into force on 15 July 1996 and has effect

1. In the United Kingdom for

(iI) Income Tax from 1993-94,

(ii) Capital Gains Tax from 1993-94,

(iii) Corporation Tax from 1 April 1993.

2. In Kazakhstan from 1 January 1993.

A further agreement (SI 1998/2567) amending certain provisions of the main agreement, entered into force on 2 November 1998.

The text of the Tax Treaty can be found via Kazakhstan tax treaties