In December 2022, Kazakhstan amended its tax code to make the use of double tax agreements (DTAs) more difficult. Recipients of dividends, royalties or interest in foreign jurisdictions with tax rates below 15 per cent will not be entitled to the reduced DTA rates. Individuals who are not independent contractors will also become withholding agents in relation to capital gains in share deals and must withhold capital gains tax from the purchase price.
News Source：【Baker McKenzie 2023/01/11】