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Kazakhstan Signs OECD Multilateral Tax Convention

by Mary Swire, Tax-News.com, Hong Kong

30 December 2013


Kazakhstan has become the 64th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, signed in support of efforts to tackle international tax avoidance and evasion.

The agreement provides for both the automatic exchange of information and information on request to facilitate investigations into fiscal crime. To enter into force in Kazakhstan, the country must first complete its domestic ratification procedures.

The 64 signatories to the Convention are: Albania, Andorra, Argentina, Australia, Austria, Azerbaijan, Belgium, Belize, Brazil, Canada, Chile, China, Colombia, Costa Rica, Croatia, the Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Ghana, Greece, Guatemala, Hungary, Iceland, India, Indonesia, Ireland, Italy, Japan, Kazakhstan, South Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mexico, Moldova, Morocco, the Netherlands, New Zealand, Nigeria, Norway, Poland, Portugal, Romania, Russia, San Marino, Saudi Arabia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Tunisia, Turkey, Ukraine, the United Kingdom, and the United States.

Thirteen jurisdictions are also covered by the Convention through territorial extension – by Denmark: the Faroe Islands and Greenland; by the Netherlands: Aruba, Curaçao and Sint Maarten; and by the United Kingdom: the Isle of Man, Anguilla, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Montserrat, and the Turks and Caicos Islands.

TAGS: tax | business | offshore confidentiality | tax avoidance | law | international financial centres (IFC) | enforcement | offshore | Kazakhstan

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