On 29 September 2020, OECD has published the updated position of signatories’ countries regarding the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Accordingly, MLI entered into force for Kazakhstan on 1 October 2020.
The MLI is generally effective from 1 January 2021 in respect of withholding taxes and for taxable periods beginning on or after 1 April 2020 in respect of other taxes (six months after entry into force). Kazakhstan deposited its ratification instrument on 24 June 2020.
