On 6 February 2020, the Kazakhstan Senate approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which was approved by the Mazhilis (lower house) 30 October 2019. After the ratification process is completed, Kazakhstan must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).
The MLI will generally enter into force for a particular covered agreem…