According to a recent update to the list of signatories, Kazakhstan signed the Multilateral Competent Authority Agreement on the exchange of Country-by-Country reports (CbC MCAA) on 12 June 2018. Based on the OECD's website for CbC exchange relationships, Kazakhstan has not yet activated the CbC MCAA, although it is expected that this will be updated in the near future.
Kazakhstan's CbC reporting requirements generally apply from 1 January 2016 ({News-2018-05-07/A/3-previous coverage}).