Kazakhstan

Kazakhstan has exchange of information relationships with 59 jurisdictions through 59 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Turkmenistan DTC  27 Feb 1997  1997-02-27 10 Mar 2000  2000-03-10 No No
Japan DTC  19 Dec 2008  2008-12-19 30 Dec 2009  2009-12-30 No Yes
Armenia DTC  6 Nov 2006  2006-11-06 19 Jan 2011  2011-01-19 No Yes
Hungary DTC  7 Dec 1994  1994-12-07 1 Jan 1997  1997-01-01 No No
Ukraine DTC  9 Jul 1996  1996-07-09 3 May 1997  1997-05-03 No No
United States DTC  24 Oct 1993  1993-10-24 1 Jan 1996  1996-01-01 No No
China DTC  12 Sep 2001  2001-09-12 27 Jul 2003  2003-07-27 No No
Tajikistan DTC  16 Dec 1999  1999-12-16 7 Nov 2000  2000-11-07 No No
Italy DTC  22 Sep 1994  1994-09-22 26 Feb 1997  1997-02-26 No No
Germany DTC  26 Nov 1997  1997-11-26 21 Dec 1998  1998-12-21 No No
Finland DTC  24 Mar 2009  2009-03-24 5 Aug 2010  2010-08-05 No Yes
Estonia DTC  1 Mar 1999  1999-03-01 19 Jul 2000  2000-07-19 No No
Switzerland DTC  21 Oct 1999  1999-10-21 24 Nov 2000  2000-11-24 No Yes
India DTC  9 Dec 1996  1996-12-09 2 Oct 1997  1997-10-02 No No
Azerbaijan DTC  16 Sep 1996  1996-09-16 7 May 1997  1997-05-07 No No
Belgium DTC  16 Apr 1998  1998-04-16 13 Apr 2000  2000-04-13 No No
Malaysia DTC  26 Jun 2006  2006-06-26 20 May 2010  2010-05-20 No No
United Arab Emirates DTC  22 Dec 2008  2008-12-22 30 Jun 2009  2009-06-30 No Yes
Pakistan DTC  23 Aug 1995  1995-08-23 29 Jan 1997  1997-01-29 No No
Kyrgyzstan DTC  8 Apr 1997  1997-04-08 31 Mar 1998  1998-03-31 No No
Mongolia DTC  12 Mar 1998  1998-03-12 2 Dec 1999  1999-12-02 No No
Portugal DTC  19 Jun 2001  2001-06-19 1 Mar 2015  2015-03-01 No No
Sweden DTC  19 Mar 1997  1997-03-19 2 Oct 1998  1998-10-02 No Yes
Spain DTC  7 Feb 2009  2009-02-07 18 Aug 2011  2011-08-18 No Yes
United Kingdom DTC  21 Mar 1994  1994-03-21 15 Dec 1996  1996-12-15 No No
Albania DTC  21 Feb 2008  2008-02-21 10 Dec 2008  2008-12-10 No No
Denmark DTC  10 Dec 1993  1993-12-10 27 Dec 1993  1993-12-27 No No
Iran DTC  15 Jan 1995  1995-01-15 3 Apr 1999  1999-04-03 No No
Lithuania DTC  7 Mar 1997  1997-03-07 11 Dec 1997  1997-12-11 No No
Poland DTC  21 Sep 1994  1994-09-21 1 Jun 1995  1995-06-01 No No
Moldova, Republic of DTC  15 Jul 1999  1999-07-15 25 Feb 2002  2002-02-25 No No
Bulgaria DTC  13 Nov 1997  1997-11-13 24 Jul 1998  1998-07-24 No No
Norway DTC  3 Apr 2001  2001-04-03 24 Jan 2006  2006-01-24 No No
Serbia DTC  28 Aug 2015  2015-08-28 24 Nov 2016  2016-11-24 No No
Ireland DTC  13 Nov 1997  1997-11-13 28 Jan 1998  1998-01-28 No No
Qatar DTC  19 Jan 2014  2014-01-19 not yet in force  1900-01-01 No Yes
Singapore DTC  19 Sep 2006  2006-09-19 14 Aug 2007  2007-08-14 No Yes
Slovenia DTC  10 Mar 2016  2016-03-10 30 Dec 2016  2016-12-30 Unreviewed Yes
Netherlands DTC  24 Apr 1996  1996-04-24 5 Feb 1997  1997-02-05 No No
Korea, Republic of DTC  18 Jan 1997  1997-01-18 9 Apr 1999  1999-04-09 No No
Austria DTC  10 Sep 2004  2004-09-10 1 Mar 2006  2006-03-01 No No
Iceland DTC  19 Oct 1994  1994-10-19 1 Jan 1996  1996-01-01 No No
Former Yugoslav Republic of Macedonia DTC  2 Jul 2012  2012-07-02 12 Aug 2013  2013-08-12 No Yes
Croatia DTC  19 May 2000  2000-05-19 1 Jun 2014  2014-06-01 No No
Saudi Arabia DTC  7 Jun 2011  2011-06-07 1 Sep 2016  2016-09-01 No No
Czech Republic DTC  9 Apr 1998  1998-04-09 29 Oct 1999  1999-10-29 No Yes
Belarus DTC  11 Apr 1997  1997-04-11 13 Dec 1997  1997-12-13 No No
Slovakia DTC  21 Mar 2007  2007-03-21 28 Jul 2008  2008-07-28 No No
Georgia DTC  11 Nov 1997  1997-11-11 5 Jul 2000  2000-07-05 No No
Montenegro DTC  22 Nov 2005  2005-11-22 19 May 2006  2006-05-19 No No
France DTC  3 Mar 1998  1998-03-03 1 Jul 2000  2000-07-01 No No
Latvia DTC  6 Sep 2001  2001-09-06 2 Dec 2002  2002-12-02 No No
Russian Federation DTC  18 Oct 1996  1996-10-18 1 Jan 1998  1998-01-01 No Yes
Turkey DTC  15 Aug 1995  1995-08-15 18 Nov 1996  1996-11-18 No No
Morocco DTC  24 Jul 2008  2008-07-24 25 Sep 2012  2012-09-25 No No
Canada DTC  25 Sep 1996  1996-09-25 30 Mar 1998  1998-03-30 No No
Uzbekistan DTC  12 Jun 1996  1996-06-12 7 Apr 1997  1997-04-07 No No
Luxembourg DTC  26 Jun 2008  2008-06-26 11 Dec 2013  2013-12-11 No Yes
Romania DTC  21 Sep 1998  1998-09-21 21 Apr 2000  2000-04-21 No No