On 14 February 2018, Kazakhstan's lower house of parliament (Mazhilis) approved the pending protocol to the 1997 income tax treaty with Belarus. The protocol, signed 16 March 2016, includes the following changes:

• Article 2 (Taxes Covered) is amended with respect to the taxes covered for both countries;
• Article 3 (General Definitions) is amended, including an updated definition of the term "Kazakhstan" and the term "Competent Authority" with respect to Belarus;
• Article 4 (Resident) is amended to provide that a Contracting State or its local authority is included in the term "Resident";
• Article 5 (Permanent Establishment) is amended to include the provision that a service permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel within a Contracting State if the activities continue for the same or connected project for a period or periods aggregating more than 183 days within any 12-month period;
• Articles 11 (Interest) and 12 (Royalties) are amended with respect to their provisions regarding in which Contracting State interest/royalties are deemed to arise, including where paid by a permanent establishment;
• Article 13 (Capital Gains) is amended to include the provision that gains from the alienation of shares deriving more than 50% of their value directly or indirectly from immovable property situated in a Contracting State may be taxed in that State;
• Articles 14 (Independent Personal Services), 15 (Dependent Personal Services), and 20 (Students) are amended to clarify the relevant taxing rights, and a new Article is added regarding income of professors, teachers, and researchers; and
• Article 26 (Exchange of Information) is replaced to bring it in line with the OECD standard for information exchange.

The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.