The protocol to the 1997 income tax treaty between Belarus and Kazakhstan entered into force on 2 May 2018. 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 to provide that a Contrac…