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of <h1>Article 15: Taxation of Salaries Under Kazakhstan's Double Tax Avoidance Agreement Explained with Key Exceptions</h1> Article 15 of the Double Tax Avoidance Agreement between Kazakhstan and another Contracting State addresses the taxation of salaries, wages, and similar remuneration for employment. Generally, such income is taxable only in the resident's home state unless the employment occurs in the other state. Exceptions apply if the individual is present in the other state for less than 183 days, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Additionally, income from employment on ships or aircraft in international traffic may be taxed in the state where the enterprise operating them is a resident.
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