The President of Kazakhstan ratified the amending protocol on 1 July 2014 which was signed on 9 April 2013, to the Kazakhstan – Singapore Income Tax Treaty (2006).
Article 1 of the protocol replaces the term “local authorities” as used in paragraph 1 of article 2 of the treaty, by the term “central or local authorities”.
Article 2 of the protocol provides for a new article 25 on exchange of information. The new provision follows the OECD Model (2010).
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