Ireland,  Kazakhstan tax treaty enters into force

Irish Tax and Customs on January 12 announced that a tax treaty between Ireland and Kazakhstan entered into force on December 29, 2017.

The comprehensive new tax treaty entered into effect in Ireland on January 1, Irish Tax and Customs said.

The treaty, which was signed by the governments of Ireland and Kazakhstan on April 26, 2017, reduces withholding tax on interest, dividends, and royalties. It also includes a modern “principle purpose” test to prevent tax treat shopping, provisions on exchange of information between tax authorities, and a mutual agreement procedure to resolve tax treaty disputes.

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