Kazachstan - Anti-abuse provisions
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| Country | Kazachstan |
| Treaty article | |
| Date signed | 24 April 1996 |
| Date entry into force | 02 May 1997 |
Kazachstan
Anti-abuse provision: Main purpose test
Protocol XI. Ad Articles 11 and 12:
2. It is understood that the provisions of Articles 11 and 12 shall not apply if the debt-claim in respect of which the interest is paid, respectively if the right or property giving rise to the royalties, was created or assigned mainly for the purpose of taking advantage of these Articles. In case a Contracting State intends to apply this provision, its competent authority shall in advance consult with the competent authority of the other Contracting State.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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