Details of the Kazakhstan - United Arab Emirates Income Tax Treaty (2008) signed on 22 December 2008, have become available. The treaty was concluded in the Arabic, Kazakh, English and Russian languages, each text having equal authenticity. In the case of divergence, however, the English text prevails.
The maximum rates of withholding tax are:
| - | 5% on dividends if the beneficial owner is a company which holds at least 10% of the capital of the comp… |