La relación entre derecho fiscal internacional y orden jurídico nacional: el caso de Kazajstàn

Resumen

In this article the authors consider the conclusion, enforcement, application and interpretation of double tax treaties in Kazakhstan. The authors conclude that though it displays features of both monist and dualist systems, Kazakhstan is a monist state in relation to tax law, with international agreements prevailing over domestic law. The authors also consider the influence of model tax conventions on the formation of tax treaties of Kazakhstan, and put forward their opinion on the potential influence of the BEPS project on the future development of tax law in the country.