Protocol to Tax Treaty between India and Kazakhstan has Entered into Force

The protocol to the 1996 income tax treaty between India and Kazakhstan entered into force on 12 March 2018. The protocol, signed 6 January 2017, is the first to amend the treaty and includes the following changes

• Article 2 (Taxes Covered) is amended in respect of Kazakhstan taxes;
• Article 3 (General Definitions) is amended with respect to the meaning of "Kazakhstan"
• Paragraph 1 of Article 4 (Resident) is replaced to provide that the term "resident of a Contracting State" means any person wh…