<h1>India, Kazakhstan Amend Tax Treaty: New Standards for Info Exchange, Transfer Pricing, and PE Provisions.</h1> India and Kazakhstan have signed a Protocol to amend their Double Taxation Avoidance Convention (DTAC), originally established in 1996. The Protocol introduces internationally accepted standards for tax information exchange and allows shared data to be used by law enforcement with appropriate authorization. It includes a Limitation of Benefits Article to prevent DTAC misuse and addresses economic double taxation in transfer pricing, aligning with India's Base Erosion and Profit Shifting commitments. Additionally, it revises the service Permanent Establishment (PE) provisions and updates the Article on Assistance in Collection of Taxes to meet international standards.