Protocol to Tax Treaty between Kazakhstan and Uzbekistan Signed

On 23 March 2017, officials from Kazakhstan and Uzbekistan signed a protocol to amend the 1996 income and capital tax treaty between the two countries. The protocol reportedly amends Articles 9 (Associated Enterprises), 10 (Dividends), 11 (Interest), 12 (Royalties), 14 (Independent Personal Services), 26 (Exchange of Information), and 27 (Assistance in the Collection of Taxes). The protocol is the first to amend the treaty and will enter into force after the ratification instruments are excha…