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Internal Revenue Bulletin:  2015-5 

February 2, 2015 

TAX CONVENTIONS


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Announcement 2015–4Announcement 2015–4

The Competent Authority Agreement (“the Agreement”) was released to the public on February 2, 2015, by the Competent Authorities of the United States and Kazakhstan regarding the eligibility of entities that are treated as fiscally transparent under the laws of either Contracting State to benefits under the Convention Between the Government of the United States of America 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 and Capital, signed on October 24, 1993 (the “Treaty”).


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