Kazakhstan
A. Progress in the implementation of the minimum standard
Kazakhstan has 55 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-three of those agreements comply with the minimum standard.
Kazakhstan signed the MLI in 2018 and deposited its instrument of ratification on 24 June 2020, listing its non-compliant agreements. The MLI entered into force for Kazakhstan on 1 October 2020. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Kazakhstan is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1
← 1. For its agreements listed under the MLI, Kazakhstan is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Kazakhstan has also adopted the simplified LOB pursuant to Article 7(6) of the MLI.