Japan's Ministry of Finance has published an updated synthesized text of the 2008 Japan-Kazakhstan income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). An updated summary of the application of the MLI has also been published.
The updates were made following Kazakhstan's deposit of an updated (consolidated) MLI position on 26 November 2020, which, with respect to the Japan-Kazakhstan tax tr…