The Kazakhstani Official Gazette Feb. 24 published Ministry of Finance Order No. 121, approving the updated list of jurisdictions with DTAs currently in force with Kazakhstan and nominal income tax rates that exceed the corporate income tax rate in Kazakhstan by more than 75 percent, for the exception to the controlled foreign corporation (CFC) rules. The order entered into force March 6, and applies to legal relations that arise between Jan. 1, 2026, and Dec. 31, 2027. [Kazakhstan, Government Legal Database, 02/24/26]
Reference:
View Ministry of Finance Order No. 121/2026. View Gazette Index.
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