Kazakhstan has published Resolution No. 736 of 7 October 2019, which approves the signing of a draft amending protocol to the 2008 tax treaty with Luxembourg. The protocol will be the second to amend the treaty and must be signed and ratified before entering into force. Amendments made by the protocol include the insertion of provisions for an exemption from withholding tax on dividends where the beneficial owner is the government or central bank of a Contracting State or certain institution…