The Kazakhstan government has launched a public consultation on the ratification of the pending protocol to the 1996 income and capital tax treaty with Iran. The protocol, signed 15 February 2025, includes amendments in line with the BEPS MLI, including the replacement of the title and preamble, a new article on permanent establishment, a 365-day holding condition for reduced dividend withholding, a new article on entitlement to benefits, etc. The protocol is the first to amend the treaty an…