Kazakhstan Consults on Signing Protocol to Tax Treaty with Iran

The Kazakhstan government has published a draft resolution for consultation on the signing of an amending protocol to the 1996 income and capital tax treaty with Iran. The protocol includes amendments in line with the BEPS MLI, including the replacement of the title and preamble, a new article on permanent establishment, a 365-day holding condition for reduced dividend withholding, a new article on entitlement to benefits, etc. The protocol will be the first to amend the treaty and must be s…