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Protocol to the Tax Treaty between Kazakhstan and Uzbekistan under Negotiation

|Treaty Development|Kazakhstan-Uzbekistan
Kazakhstan-Uzbekistan

On 13 November 2015 the Kazakh government announced that negotiations are underway for a protocol to the 1996 income and capital tax treaty with Uzbekistan. The protocol will reportedly amend Articles 9 (Associated Enterprises), 10 (Dividends), 11 (Interest), 12 (Royalties), 14 (Independent Personal Services) and 26 (Exchange of Information).

The protocol will be the first to amend the treaty, and must be finalized, signed and ratified before entering into force.

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