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…