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HMRC internal manual

Double Taxation Relief Manual

Kazakhstan: Agreements

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.
  1. 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