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Article 29 relates to unilateral termination of the

U.S. Income Tax Treaty — Kazahkstan Technical Explanation – 1993 · 2026-10-03 edition · updated 2026-10-04 · United States

Convention by a Contracting State. The Article does not prevent the Contracting States from entering into a new bilateral agreement that supersedes, amends or terminates provisions of the Convention either prior to the expiration of the five year period or without the six month notification period.

Point 9 of the Protocol relates to unilateral termination of the Convention by a Contracting State before the expiration of the five year minimum period provided for in paragraph 1 of Article 29. This provision, discussed in more detail in the explanation of Article 25 (Mutual Agreement Procedure), above, was included at the request of Kazakhstan to address the possibility of future U.S. legislative provisions overriding one or more treaty provisions.

PROTOCOL

The provisions of the Protocol are an integral part of the Convention. Each has been described in the discussion of the article to which it refers.

MEMORANDUM OF UNDERSTANDING


The Memorandum of Understanding reflects the Contracting States' mutual interpretation of certain Convention provisions and is equally binding on both States. Its provisions have been described in the discussion of the articles to which they refer.


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▸Contents — U.S. Income Tax Treaty — Kazahkstan Technical Explanation – 1993

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