The protocol to the 1996 tax treaty between Kazakhstan and Uzbekistan reportedly entered into force on 20 October 2018. The protocol, signed 23 March 2017, is the first to amend the treaty and includes the following changes:
- Article 2 (Taxes Covered) is amended in respect of both countries;
- Article 3 (Definitions) is amended with respect to the definitions of "Kazakhstan" and the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State";
- Article 4 (Resident) i…