The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Kazakhstan on 1 October 2020. With respect to the covered agreements (tax treaties) between Kazakhstan and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2021 in respect of withholding taxes and for taxable periods beginning on or after 1 April 2021 in respect of other taxes (six month…