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<h1>Kazakhstan Tax Treaty Limits Benefits to Prevent Evasion, Requires Beneficial Ownership for Claims, Effective March 2018.</h1> The Limitation of Benefits article in the Double Tax Avoidance Agreement between Kazakhstan and another Contracting State stipulates that the Convention does not prevent the application of domestic laws against tax avoidance or evasion. A resident of a Contracting State cannot claim Convention benefits if their arrangements primarily aim to exploit these benefits. Additionally, benefits are denied to individuals who are not the beneficial owners of income or capital from the other Contracting State. This provision was inserted via Notification No. 20/2018, effective from March 12, 2018.