DT: Kazakhstan: double taxation agreement, Article 29: Entry into force
- Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its law for the bringing into force of this Convention.
- This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:
(a) in the United Kingdom:
(i) in respect of income tax and capital gains tax for any year of assessment beginning on or after 6th April 1993;
(ii) in respect of corporation tax, for any financial year beginning on or after 1st April 1993;
(b) in Kazakhstan:
(i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st January 1993; and
(ii) in respect of other taxes, for taxable periods beginning on or after 1st January 1993.