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Republic of Kazakhstan Deposited on 25 June 2018 Republic of Kazakhstan Status of List of Reservations and Notifications at the Time of Signature This document contains a provisional list of expected reservations and notifications to be made by Republic of Kazakhstan pursuant to Articles 28(7) and 29(4) of the Convention. 1 Deposited on 25 June 2018 Article 2 – Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, Republic of Kazakhstan wishes the following agreements to be covered by the Convention: Other Original/ Date of Date of Title Contracting Amending Entry into Signature Jurisdiction Instrument Force 1 Конвенция Armenia Original 06-11-2006 19-01-2011 между Правительством Республики Армения и Правительством Республики Казахстан об избежании двойного налогообложения и предотвращении уклонения от налогообложения в отношении налогов на доходы и на имущество 2 Convention between Austria Original 10-09-2004 01-03-2006 the Republic of Austria and the Republic of Kazakhstan with respect to Taxes on Income and on Capital 3 Конвенция Azerbaijan Original 16-09-1996 07-05-1997 между Правительством Республики Азербайджан и Правительством Казахстанской Республики об Amending 03-04-2017 N/A избежании двойного Instrument (a) налогообложения и предотвращении уклонения от налогообложения в отношении налогов на доходы и на имущество 4 Соглашение между Belarus Original 11-04-1997 13-12-1997 Правительством Республики Казахстан и Правительством Республики Беларусь об избежании двойного налогообложения и предопредотвращении уклонения Amending 16-03-2016 N/A от уплаты налогов в отношении Instrument (a) налогов на доходы и имущество 2 Deposited on 25 June 2018 5 Convention between Belgium Original 16-04-1998 13-04-2000 the Kingdom of Belgium and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 6 Convention between Bulgaria Original 13-11-1997 24-07-1998 the Government of the Republic of Bulgaria and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 7 Convention between Canada Original 25-09-1996 30-03-1998 the Government of the Republic of Kazakhstan and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 8 Agreement between People’s Original 12-09-2001 27-03-2003 the Government of the People's Republic of Republic of China and China the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 9 Agreement Croatia Original 29-09-2017 N/A between the Government of the Republic of Kazakhstan and the Government of the Republic of Croatia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 10 Convention between Czech Original 09-04-1998 29-10-1999 the Czech Republic and Republic the Republic of Kazakhstan for the Avoidance of Double Taxation and Amending 24-11-2014 28-06-2016 the Prevention of Fiscal Evasion Instrument (a) with respect to Taxes on Income and on Capital 3 Deposited on 25 June 2018 11 Convention between Estonia Original 01-03-1999 19-07-2000 the Republic of Estonia and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 12 Agreement between Finland Original 24-03-2009 05-08-2010 the Government of the Republic of Finland and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 13 Convention between France Original 03-02-1998 01-07-2000 the Government of the French Republic and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion and Fraud with respect to Taxes on Income and on Capital 14 Конвенция между Правительством Georgia Original 11-11-1997 05-07-2000 Республики Казахстан и Правительством Грузии об избежании двойного налогообложения и предотвращении уклонения от налогообложения в отношении налогов на доходы и на капитал 15 Agreement between Germany Original 26-11-1997 21-12-1998 the Federal Republic of Germany and the Republic of Kazakhstan for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 16 Convention between Hungary Original 07-12-1994 03-03-1996 the Republic of Hungary and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 4 Deposited on 25 June 2018 17 Convention between India Original 09-12-1996 02-10-1997 the Government of the Republic of India and the Government of the Republic of Kazakstan for the Avoidance of Double Taxation Amending 06-01-2017 N/A and Instrument (a) for the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 18 Agreement between Iran Original 15-01-1996 03-04-1999 the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital 19 Convention between Ireland Original 26-04-2017 N/A the Government of Ireland and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 20 Convention between Italy Original 22-09-1994 26-02-1997 the Government of the Republic of Italy and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion 21 Convention between Japan Original 19-12-2008 30-12-2009 Japan and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 22 Convention between Korea Original 18-10-1997 09-04-1999 the Government of the Republic of Korea and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 5 Deposited on 25 June 2018 23 Соглашение между Республикой Kyrgyzstan Original 08-04-1997 31-03-1998 Казахстан и Кыргызской Республикой об избежании двойного налогообложения и предотвращении уклонения от налогообложения в отношении налогов на доход и на капитал 24 Convention between Latvia Original 06-09-2001 02-12-2002 the Republic of Kazakhstan and the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 25 Convention between Lithuania Original 07-03-1997 11-12-1997 the Republic of Lithuania and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 26 Convention between Luxembourg Original 26-06-2008 11-12-2013 the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation Amending 03-05-2012 11-12-2013 and Instrument (a) the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 27 Agreement between Macedonia Original 02-07-2012 27-04-2015 the Government of the Republic of (FYR) Macedonia and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 28 Agreement between Malaysia Original 26-06-2006 27-05-2010 the Government of the Republic of Kazakhstan and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 6 Deposited on 25 June 2018 29 Convention between Moldova Original 15-07-1999 25-02-2002 the Republic of Moldova and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 30 Agreement between Mongolia Original 12-03-1998 02-12-1999 the Government of the Republic of Kazakhstan and the Government of Mongolia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 31 Convention between Netherlands Original 24-04-1996 02-05-1997 the Kingdom of the Netherlands and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 32 Convention between Norway Original 03-04-2001 24-01-2006 the Kingdom of Norway and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 33 Convention between Pakistan Original 23-08-1995 29-01-1997 the Government of the Islamic Republic of Pakistan and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 34 Convention between the Poland Original 21-09-1994 13-05-1995 Government of the Republic of Poland and the Government of the Republic of Kazahkstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Конвенция между Правительством Республики Казахстан и Правительством Республики Польша об устранении двойного налогообложения и предотвращении уклонения от уплаты налогов
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