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"The Protocol provides internationally accepted standards for effective exchange of information on tax matters. Further, the information received from Kazakhstan for tax purposes can be shared with other law enforcement agencies with the authorisation of the competent authority of Kazakhstan and vice versa," it said.
The protocol also has a Limitation of Benefits article to provide a main purpose test to prevent misuse of the DTAC and to allow application of domestic law and measures against tax avoidance or evasion.
Specific provisions to facilitate relieving of economic double taxation in transfer pricing cases has also been inserted, the ministry added.
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