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Dear readers,

On December 10, 2020, the President of the Republic of Kazakhstan (hereinafter, “Kazakhstan”) signed Law No. 382-VI On Amendments to the Code of Kazakhstan On Taxes and Other Obligatory Payments to the Budget (hereinafter, the "Tax Code" or "tax legislation") that introduced a number of important amendments to Kazakh tax legislation. The amendments, inter alia, have an impact on taxation of dividends paid by Kazakh companies to their foreign shareholders or participants (stake owners).