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

The protocol to the 1996 income and capital tax treaty between Azerbaijan and Kazakhstan entered into force on 27 April 2018. The protocol, signed 3 April 2017, is the first to amend the treaty and includes the following changes:

• Updates Article 2 (Taxes Covered) in respect of taxes covered for both countries to remove taxes on property;
• Updates Article 3 (Definitions) with respect to the definitions of "Azerbaijan" and "Kazakhstan", as well as the terms "enterprise of a Contracting State" a…