Kazakhstan's State Revenue Committee has published the synthesized texts of the tax treaties with Belgium, Canada, India, Ireland, and Japan as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 1998 Kazakhstan-Belgium tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
• with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 April 2021.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) applies in respect of a case presented to the competent authority of a Contracting State on or after 1 October 2020, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.

The MLI applies for the 1996 Kazakhstan-Canada tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
• with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 April 2021.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) applies in respect of a case presented to the competent authority of a Contracting State on or after 1 October 2020, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.

The MLI applies for the 1996 Kazakhstan-India tax treaty:

• In Kazakhstan:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 April 2021.
• In India:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the taxable period that begins on or after 1 October 2020 (text states 2019, in error); and
  • with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 April 2021.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) applies in respect of a case presented to the competent authority of a Contracting State on or after 1 October 2020, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.

The MLI applies for the 2017 Kazakhstan-Ireland tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
• with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 April 2021.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) applies in respect of a case presented to the competent authority of a Contracting State on or after 1 October 2020, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.

The MLI applies for the 2008 Kazakhstan-Japan tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
• with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 April 2021.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) applies in respect of a case presented to the competent authority of a Contracting State on or after 1 October 2020, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.

MLI synthesized texts of Kazakhstan's tax treaties can be found on the State Revenue Committee website.