"Kazakhstan Republicasyn Ukimeti turaly" Kazakhstan Republicas Presidentin Constitutionalyk zan kushi bar Zharlygyna tolyktyr engizu turaly

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Kazakhstan Republikasyn Zany 1997 zhylgy 24 akpan N 69.

"Kazakhstan Republikasyn Ukimeti turaly" Kazakhstan Republikasi Presidentin 1995 zhylgy 18 zheltoksandagi N 2688Z952688_

Constitutionalyk zan kushi bar Zharlygynyn (Kazakhstan

Respublikasy Zhogargy Kenesin Zharshysy, 1995, No. 23, 145-kuzhat)

14-babyn 2)-tarmakshasy "yeager zan aktilerinde ozgeshe kozdelmes"

degen sozderman tolyktyrylsyn.

Kazakhstan Republicsin

The President

Tabys pen kapitalga kosarlangan salyk saludy boldyrmau zhane

salyk toleuden zhaltaruga zhol bermeu turaly Kazakhstan Republikasy

men Netherlands Kingdigi arasindagi

The Convention

Kazakhstan Republikasyn Ukimeti

swaps

Netherlands Kingdigin Ukimeti

tabys pen kapitalga kosarlangan salyk saludy boldyrmau zhane

salyk toleuden zhaltaruga zhol bermeu turaly eki Memlekettin arasynda

The zhasauga niet bildireh otyrip Convention,

myna maseleler zhaiynda uagdalasty:

I-Tarau

Conventionyn koldanylu salasy

1-bap

The Convention of koldanylatyn tulgalar

Osy Convention Uagdalasushi Memleketterdin birin nemese yekein de residentter bolyp tablatyn tulgalarga koldanylady.

2-bap

The Convention of koldanylatyn salyktar

1. Osy Convention tabys pen kapitalga salynatyn salyktardy alu tasilderine karamastan Uagdalasushi Memleket nemese onyn sayasi-akimshilik bolimsheleri ne zhergilikti okimet oryndary alatyn osy salyktarga koldanylady.

2. Tabystyn zhalpi somasynan, kapitaldyn zhalpi somasynan, nemese tabystyn yaki kapitaldyn zhekelegen elementerin alynatyn barlyk salyktar, sonyn ishinde zylzhityn nemese zylzhymaityn mulikti shettetuden tusetin tabystardan alynatyn salyktar, kasiporindar toleitin rizykakyn nemese zhalakyn zhalpi somasynan alynatyn salyktar, sonday-ak kapital kunyn artuyn alynatyn salyktar tabys pen kapital salynatyn salyktar bolyp yesepteledi.

3. Convention of koldanylatyn alynyp zhurgen salyktar, atap aitkanda, mynalar bolyp tabylady:

a) Kazakhstan:

- zandy zhane zheke tulgalardyn tabysyna salynatyn salyk;

- zandy zhane zheke tulgalardyn mulkin salynatyn salyk;

(budan ary "Kazakhstan salyktary" retinde atalatyndar).

b) The Netherlands:

- tabys salygy,

- zhalakyga salynatyn salyk,

- paydasyn company, sonyn ishinde 1967 zhyly shygarylgan concessionarga katysty Mi jnwet 1810 zanyn (1810 zylgy Tau-ken zany) saykes nemese 1965 zylgy Kontinental Zhosparga saykes (Netherlands Kontinental Shelf turaly 1965 zylgy Tau-ken zany) salyk salynatyn tabigi resursards ondiruden alyngan taza paidadagi Ukimettin ulesine salynatyn salyk.

- salynatyn salyk mining company,

- kapitalga salynatyn salyk,

(budan ary "Netherlands salyktary" by reinde atalatyndar);

4. The Songdai-ak ogan kol koylgan kunnen kein Convention

koldanylyp zhurgen salyktarga kosymsha nemese solardyn ornina alynatyn

kez-kelgen birdey nemese is zhuzinde solarga uksas salyktarga

koldanylady. Uagdalasushi Memleketterdin kuzyrly organdary özderin

koldanylyp jurgen salyk zandaryna engiziletin kez-kelgen eleuli

özgerister zhaiynda birin-birin khabardar etin otyrady.

2-TARAU

Aykyndamalar

3-bap

Zhalpi aykyndamalar

1. Jaeger contexten baskalai magyna tumasa, osy Convention

maksattary ushin:

a) "Uagdalasushi Memleket" zhane "baska Uagdalasushi Memleket" terminderi kontexke karai Kazakhstan Republikasyn (Kazakhstan) nemese Netherlands Koroldig (Netherlands) bildiredi;

"Uagdalasushi Memleketter" terms Kazakhstan Republikasyn (Kazakhstan) zhane Netherlands Koroldig (Netherlands) bildiredi;

b) "Kazakhstan" is the term for Kazakhstan Republicsin bildiredi. Zhagyrapiyalyk magynasynda koldanganda "Kazakhstan" terms halykaralyk kukyka saykes Kazakhstan belgili biraksattar ushin egemen kuktary men jurisdiction syn zhuzege asyra alatyn zhane Kazakstannyn zandary koldanylatyn aumaktyk sulardy, sonday-ak tek kana ekonomikalyk aimak pen kontinental shelf kamtidy;

c) "Netherlands" terms Netherlands Koroldiginin Europada ornalaskan boligin, sonin ishinde onyn aumaktyk tenizin zhane halykaralyk kukykka saykes teniz tubi, onyn koynau zhane onyn astyndagy su men olardyn tabigi resources zhondegi Netherlands jurisdictionsin nemese egemen kukyktaryn zhuzege asyratyn aumaktyk teniz toniregindegi kez-kelgen alandy bildiredi;

d) "tulga" termini zheke adamdy, companiyany zhane tulgalardyn kez-kelgen baska birlestigin kamtidy;

e) "company" terms salyk salu matsattary ushin corporatik kurylym retinde karastyrylatyn kez-kelgen corporatik kurylymdy nemese kez-kelgen ekonomikalyk birlikti bildiredi;

f) "Uagdalasushi Memlekettin kasiporny" zhane "baska Uagdalasushi Memlekettin kasiporny" terminderi tiisinshe Uagdalasushi Memlekettin residenti ainalysatyn kasipkerlik kyzmetti zhane baska Uagdalasushi Memlekettin residenti ainalysatyn kasipkerlik kyzmetti bildiredi;

g) "halykaralyk tasymal" terms tez nemese aue kemesi tek kana baska Uagdalasushi Memlekettegi punctter arasinda paydalanylatyn zhagdailardan baska kezde Uagdalasushi Memlekettin kasiporny paydalanatyn tez nemese aue kemesimen jasalatyn kez-kelgen tasymaldy bildiredi;

h) "ulttyk tulga" terminology:

1. Uagdalasushi Memlekettin azamattygyn algan kez-kelgen zheke adamdy;

2. Özderin martebesin Uagdalasushi Memlekettin koldanylyp jurgen zandaryn negizinde algan kes-kelgen zandy tulgan, seriktestikti nemese kes-kelgen baska associatiyany bildiredi;

i) "kuzyrly organ" terminology:

1. Kazakhstan: Karzhi ministerligin nemese onyn okiletti okilin bildiredi.

2. The Netherlands: Karzhy Minister nemese onyn okiletti okilin;

2. Uagdalasushi Memleket Conventioniyany koldanganda onda aikindalmagan kez-kelgen term, yager contexten baska magyna tumasa, salyktaryna Convention koldanylatyn osy Memlekettin zandaryna saykes kandai magynaga ie bolsa, dal sondai magynaga ie bolady.

4-bap

The resident

1. Osy Conventionyn matsattary ushin "Ugdalasushi Memlekettin residenti" terms osy Memlekettin zandary boyynsha onda ozinin turatyn zherine, residenttigine, baskaru ornina, kurylgan ornina nemese osygan uksas sipattagi kez-kelgen baska olshemge baylanysty salyk salynatyn kez-kelgen tulgany bildiredi. Alaida bully osy Memlekettegi kozderden nemese sonda ornalaskan kapitaldan alynatyn tabyska gana katysty osy Memlekette salyk salynuga tiis kandai da birgany kamtymaida.

Uagdalasushi Memleket, onyn sayasi-akimshilik bolimshesi nemese zergilikti okimet organs Uagdalasushi Memlekette osyndai bolyp tanylgan zhane tabysy adette osy Memlekette salyk saludan bosatylgan zeynetaki kory nemese kayyrymdylyk uymy sekildi wasps Memlekettin uymyn, sayasi-akimshilik bolimshesin nemese okimet organyn wasps Memlekettin residentteri retide karastyrady. Osy Memlekettin zandastyrylgan yerezhelerin saykes tanylgan zhane bakylanatyn kez-kelgen zeynetaki kori Uagdalasushi Memlekettin tanylgan zeynetaki kori bolyp yesepteledi.

2. 1-tarmaktyn yerezhelerin saykes zheke tulga Uagdalasushi Memleketterdin yekeinin de residenti bolgan zhagdaida onyn martebesi bylai aikindalady:

a) ol ozin karamagyna zhatatyn turakty baspanasy bar Memlekettin gana residenti bolyp yesepteledi; eger onyn Memleketterdin ekeinde de ozin karamagyna zhatatyn turakty baspanasy bolsa, ol negurlym tigyz zheke zhane ekonomikalyk baylanystary bar (omirlik muddeler ortalygy) Memlekettin gana residenti bolyp yesepteledi;

b) yager onyn omirlik muddeler ortalygy bar Memleketti aikindau mumkin bolmas nemese onyn Memleketterdin bireuinde de ozin karamagyna zhatatyn turakty baspanas bolmas, ol ozi adette turyp zhatkan Memlekettin gana residenti bolyp yesepteli;

c) jaeger ol adette Memleketterdin ekeinde de turatyn bolsa nemese olardyn birewinde de turmas, ol ozi azamaty bolyp tablatyn Memlekettin gana residenti bolyp yesepteledi;

d) eger ol Memleketterdin yekeinin de azamaty bolsa nemese olardyn bireuinin de azamaty bolmas, Uagdalasushi Memleketterdin kuzyrly organdary maseleni ozara kelise otyryp sheshedi.

3. Jaeger 1-tarmaktyn yerezhelerin baylanysty zheke tulgadan baska

bireu Uagdalasushi Memleketterdin yekeinin de residenti bolyp

tabylsa, onda mundai tulga ozin tiimdi baskaru orny ornalaskan

Memlekettin gana residenti bolyp yesepteli.

5-bap

Turakty mekeme

1. Osy Conventionyn maksattary ushin "turakty mekeme" terminology

kasiporynn kasipkerlik kyzmeti tolyk nemese ishinar zhuzege

asyrylatyn turakty kyzmet oryn bildiredi.

2. "Turakty mekeme" terms, atap aitkanda, mynalardi kamtidy:

a) baskaru oryny,

b) bolimshe,

c) all,

d) factory,

e) sheberkhan,

f) the mine, munai nemese gas boreholes, kenish nemese tabigi

resursstar ondiriletin kez-kelgen baska oryn.

3. a) Kurylys alany nemese kurylys ne montazhdau ne kurastyru objectisi yaki osi zhumystardyn orindaluyn kadagalauga baylanysty kyzmetter osi Uagdalasushi Memlekette turakty mekemeni kuraydy, yeger tek mundai kyzmetter 12 aidan astam uakyt boy thanks;

b) Uagdalasushi Memlekette tabigi resourstardy barlau ushin paidalanylatyn kondyrgy nemese kurylys yaki osy zhumystardyn oryndaluyn kadagalau baylanysty kyzmetter, nemese tabigi resourstardy barlau ushin paidalanylatyn burgylau kondyrgysy yaki keme osy Uagdalasushi Memlekette turakty mekemeni kuraidy, yager tek osylai paidalan yaki mundai kyzmetter 12 aidan astam uakyt boyi sozylsa;

c) the provision of services within a Contracting State, including consulting services provided by a resident of the other Contracting State for such purposes through employees or other persons residing within the first-mentioned State and employed by him, constitute a permanent establishment in that Contracting State, unless such services last more than 12 months.

4. the term "permanent establishment" shall be deemed not to include, regardless of the provisions of this article preceding it:

a) use of buildings only for the purposes of storage, display or delivery of goods or products belonging to the enterprise;

b) sale of specified goods or products belonging to the enterprise after the exhibition or after the fair;

C) storage of the stock of goods or products belonging to the enterprise only for storage, display or delivery purposes;

d) storage of stocks of goods or products belonging to the enterprise only for the purposes of analogy of another enterprise;

e) maintain a permanent place of activity only for the purpose of purchasing goods or products for the enterprise, or for collecting information, or for disseminating information of a preparatory or auxiliary nature, or for marketing;

F) maintain a permanent place of service only for the purposes of carrying out any other activity of a preparatory or auxiliary nature for the enterprise;

G) the total activity of a permanent place of service resulting from the implementation of any type of activity is of a preparatory or auxiliary nature.

"I don't know," he said.

5. Regardless of the provisions of Paragraphs 1 and 2, if a person other than an agent with independent status to which paragraph 6 applies acts on behalf of the enterprise and has the authority to conclude contracts on behalf of the enterprise in another Contracting State and normally uses it, it is considered as an enterprise with a permanent institution in that state for any activities carried out by this person for the enterprise, but the activities of such a person are specified in paragraph 4, this shall not include the provision that, even if carried out through a permanent place of service, this permanent place of service is restricted to such activities that it cannot be converted into a permanent place of service in accordance with the provisions of this paragraph.

6.an enterprise shall not be considered a person with a permanent establishment in the Contracting State only for engaging in entrepreneurial activity in this state through an intermediary, commission agent or any other agent with independent status, provided that such persons act within the framework of their usual activities.

7. a resident of the Contracting State

a company that is a resident of the other Contracting State

or engaged in entrepreneurial activity in this other state (or

through a permanent establishment or otherwise)

the fact that he is controlled or under his control is in itself

transformation of one of the companies into a permanent establishment of the other

can not.

Chapter 3

Taxation of income

Article 6

Income from real estate

1.income received by a resident of a Contracting State from real estate located in another contracting state (including income received from agriculture or forestry) may be taxed in that other state.

2.The term" real estate " shall have the same meaning as it has under the laws of the Contracting State in which the property in question is located. The term in any case includes subsidiary property in relation to real estate, livestock and equipment used in agriculture and forestry, rights to which common law rules apply in relation to land ownership, the right to floating or fixed payments to be paid as compensation for the right to develop or develop the usufruct of real estate and Mineral Resources, ore sources and other natural

3. The provisions of paragraph 1 shall apply to income derived from the direct use of immovable property, rent or any other way of using it.

4. The provisions of paragraphs 1 and 3 shall apply to income from movable property of an enterprise and income from immovable property used for the provision of independent individual services.

Article 7

Profit from business activities

1.The Profit of the enterprise shall be taxed only in this state if the enterprise of the Contracting State is not engaged in entrepreneurial activity in it through a permanent institution located in another Contracting State. If an enterprise, as mentioned above, is engaged in entrepreneurial activity, then the profit of the enterprise, but only its part related to this permanent institution, can be taxed in another state.

2.taking into account the provisions of Paragraph 3, if an enterprise of a contracting state is engaged in entrepreneurial activity in another contracting state through a permanent institution located there, then the profit it may receive in such or similar conditions, namely when it is an independent and separate enterprise engaged in such or similar activities and acts completely independently of the enterprise of which it is a permanent institution, belongs to this permanent institution in each contracting state.

3.when determining in favor of a permanent institution, it is possible to deduct the costs incurred for the purposes of business activities of a permanent institution, including management costs and general administrative costs incurred, regardless of whether they were spent in the state or elsewhere where the permanent institution is located. However, it is not allowed to deduct the amounts paid by the head office of the enterprise or any other office of the enterprise (except for the amount intended for reimbursement of actual costs) as a refund for the use of patents or other rights in the form of royalties, fees or other similar payments, or in the form of commission payments for specific services rendered or management, or in the form of Also, when determining the profit of a permanent institution, the amounts accrued to the head office of the enterprise or any other office of it are not taken into account in the form of accrual of royalties, fees or other similar payments as a refund for the use of patents or other rights by a permanent institution, or in the form of accrual of commissions for management for specific services rendered, or in the form of accrual of interest for funds borrowed by

4.none of the profits shall be credited to this permanent institution only for the purchase of goods or products by a permanent institution for the enterprise.

5.for the purposes of the previous paragraphs, profit in relation to a permanent institution is determined annually in the same way, if there are no valid and sufficient reasons for changing such an order.

6.the provisions of this article shall not affect the provisions of these articles if the profit includes the types of income separately mentioned in other articles of this convention.

Article 8

Sea and air transport

1.profits received from the use of sea and aircraft in international transportation are taxed only in the Contracting State, which is the resident of the enterprise and where the place of effective management of the enterprise is located.

2.for the purposes of this article, the profit from the use of sea and aircraft in international transportation shall include the profit from the rental of sea and aircraft in the use of them in international transportation by fracturing, in which case the profit from the lease shall be equivalent to the profit described in Paragraph 1.

3.the provisions of Paragraph 1 also apply to profits received from participation in a pool, joint venture or international vehicle operation organization.

Article 9

Associated enterprises

1. if:

(a) an enterprise of a Contracting State directly or indirectly participates in the management, control or capital of an enterprise of another Contracting State;

b) if certain persons are directly or indirectly involved in the management, control or capital of an enterprise of a Contracting State and an enterprise of another Contracting State;

and in each case, if relations are created or established between two enterprises in their commercial or financial relations different from those that may occur between two independent enterprises, then any profit that may be credited to one of them, but not credited to it due to the absence of these circumstances, may be included in the profit of this enterprise and subject to However, it is understood that the very fact of the conclusion of agreements by The Associated enterprises, such as agreements on joint reimbursement of expenses or general service agreements for the allocation of management, general administrative, technical and commercial costs, research and development costs and other similar costs, or on the basis of them, is not a condition referred to in the preceding sentence.

2.if the Contracting State adds The Profit of an enterprise of another contracting state to the profit of an enterprise of this other state taxable in this other state and taxes accordingly, and the profit added in this way is such that it is credited to the enterprise of the first named State, when the conditions concluded between the two enterprises are located between independent enterprises, then this other state makes appropriate adjustments to the amount of tax levied on this profit. When determining such amendments, other provisions of this convention shall be considered and the competent authorities of the Contracting States shall, if necessary, consult with each other.

Article 10

Dividends

1.dividends paid by a company that is a resident of a contracting state to a resident of another contracting state may be taxed in this other state.

2. however, such dividends may also be taxed in the Contracting State, which is a resident of the company paying dividends in accordance with the laws of this state, but if the recipient of the dividends is its actual owner, then the tax levied in this way:

a) 5 percent of the total amount of dividends, if the actual owner of dividends is a company that directly or indirectly owns at least 10 percent of the capital of the company paying dividends;

B) in all other cases, no more than 15 percent of the total amount of dividends.

3.the application of Paragraph 2 shall be determined by the competent authorities of the contracting states in mutual agreement.

4.the provisions of Paragraph 2 do not apply to the taxation of the company in relation to the profit for which dividends are paid.

5.the term" dividends "means income from shares used in this article, zhuissance shares or zhuissance rights, mining shares, shares of founders, shares or rights that are not debt claims, participation in profits, as well as other corporate rights subject to the same tax regulation, such as income from shares in accordance with the laws of the state in which the company is a resident, which distributes profits.

6.the provisions of Paragraphs 1 and 2 shall not apply if the actual owner of dividends, who is a resident of the contracting state, is engaged in business activities in it through a permanent institution located in another contracting state, where the dividend-paying company is a resident, or provides personal services independent of the permanent base located there in this other state, and the holding In this case, the provisions of Article 7 or Article 14 apply, depending on the order.

7. If a company that is a resident of a contracting state receives profit or income from another Contracting State, this other state may not impose any tax on dividends paid by the company, except when such dividends are paid to a resident of that other state, or a holding company in respect of which dividends are actually paid to a permanent institution or permanent base in that other state, also, even if dividends are paid or retained earnings as a whole or in part are made up of profits or income generated in this other state, the retained earnings of the company are not subject to retained earnings tax.

8.profits received by an enterprise of a resident of a contracting state through a permanent institution located in another contracting state shall be taxed in accordance with the provisions of Article 7, and the amount remaining after deducting any amount reinvested in this permanent institution may be taxed in this other state, but the additional tax received in this way shall not exceed the interest provided for in subparagraph (A) of Paragraph 2 of this article. However, this additional tax is not levied if the profit of a permanent institution in the corresponding taxable year does not exceed америк 100,000.

Article 11

Percentages

1.interest arising in the Contracting State and paid to a resident of another contracting state may be taxed only in this other state.

2.however, such interest may also be taxed in the Contracting State in which they occur and in accordance with the laws of this state, but if the recipient of the interest is its actual owner, then the tax levied in this way will not exceed 10 percent of the total amount of interest.

3.the competent authorities of the Contracting States shall determine the method of application of Paragraph 2 in agreement with each other.

4.the term" interest " when used in this article means income from various types of debt claims secured or unsecured and giving or not the right to participate in favor of the borrower, and in particular income from Government Securities and income from bonds or debt obligations, including interest and winnings paid on these securities, bonds or debt obligations. Penalties for untimely payments are not considered as percentages for the purposes of this article.

5. If the beneficial owner of the interest, who is a resident of a Contracting State, carries on business through a permanent establishment located there in the other Contracting State in which the interest arises, or provides separate services independent of the permanent base located there in that other State, and the claim of the debt in respect of which the interest is being paid actually relates The rules may not apply to such a permanent establishment or permanent base. In this case, the provisions of article 7 or article 14 apply, depending on the situation.

6.when the payer of interest is a Contracting State itself, its political and administrative division, a local authority or a resident of this state, they are considered to have originated in this state. However, if the person paying interest has a permanent institution or permanent base in the contracting state, regardless of whether he is a resident of the contracting state or not, the debt to which the interest is paid arises in connection with them, and such interest is paid by such a permanent institution or permanent base, then such interest is considered to have originated in the state where such a permanent institution or permanent base is located.

7.the provisions of this article shall apply only to the last specified amount, if the interest is related to a debt claim due to the existence of a special relationship between the payer and their actual owner, or between the two and any other person, and the total amount of interest paid on its basis exceeds the amount so that the interest can be agreed between the payer and their actual owner in the absence of such relations. In this case, the excess of the beginning of the payment must be taxed in accordance with the laws of each contracting state, subject to other provisions of this convention.

8. regardless of the provisions of Paragraph 2:

a) interest arising in one of the States and paid in respect of bonds, debt obligations or other such obligations of the Government of this state, the Central Bank of this state, a political and administrative unit or a local authority shall be exempt from tax in this state;

b) interest arising in one of the States and paid to the Government of another state, the Central Bank of another state, a political and administrative unit or a local authority in respect of bonds, debt obligations or other similar obligations shall be exempt from tax in the first said State;

C) interest paid in respect of loans that arise in one of the States and are guaranteed and insured by the Government of another state, the Central Bank of another state or any agency or institution (including a financial institution) owned or controlled by that other government is exempt from tax in the first said State.

Article 12

Royalties

1.royalties arising in the contracting state and paid to a resident of another Contracting State may be taxed in that other state.

2.however, such royalties may also be taxed in the Contracting State in which it occurs and in accordance with the laws of that state, but if the recipient of the royalty and its actual owner are residents of another Contracting State, the tax levied in this way shall not exceed 10 percent of the total amount of the royalty.

3.the competent authorities of the Contracting States shall determine the method of application of Paragraph 2 in agreement with each other.

4. when the term" royalty " is used in this article:

(a) any copyright granted to works of literature, art or science, including cinematographic films, any patents, trademarks, designs or models, plans, secret formulas or processes, or information (know-how) of an industrial, commercial or scientific nature; and

b) any type of payments charged as remuneration for the use and right to use industrial, commercial or scientific equipment.

5. Regardless of paragraph 2 of this article, paragraph 4 of this article

as specified in subparagraph B), the actual owner of the royalties levied in respect of the lease may choose the method of taxation in the Contracting State in which the royalties originated, as if the right or property in respect of which such royalties are paid were in fact related to a permanent institution or permanent base in that state. In such a case, the provisions of Article 7 or Article 14 of this convention May apply to income and deductions (including depreciation) related to such right or property, as appropriate.

6.the provisions of Paragraphs 1 and 2 shall not apply if the actual owner of the royalty, who is a resident of the contracting state, engages in business activities through a permanent institution in which the tax is located in another contracting state where the royalty originated, or provides personal services there independently from a base located in that other state, and the right or property in respect of which In this case, the provisions of article 7 or article 14 apply, depending on the situation.

7.when the payer of royalties is a member of the contracting state itself, a political and administrative unit, a local body or resident of this state, he is considered to have originated in this state. However, if the royalty - paying person is a resident of the Contracting State or not-regardless of whether he or she has a permanent institution or permanent base in the contracting state, in connection with which there is an obligation to pay royalties, and oil royalties are associated with this permanent institution or permanent base, then such royalties are considered to have originated in the state where the permanent institution or permanent base is located.

8.if the amount of royalties in respect of use, rights or information paid to him in connection with the existence of special relations between the payer of royalties and its actual owner or between the two and any other person exceeds the amount that can be agreed between the payer of royalties and its actual owner in the absence of such relations, the provisions of this article shall apply only to the last specified amoun 8.if the amount of royalties in respect of use, rights or information paid to him in connection with the existence of special relations between the payer of royalties and its actual owner or between the two and any other person exceeds the amount that can be agreed between the payer of royalties and its actual owner in the absence of such relations, the provisions of this article shall apply only to the last specified amount. In this case, the excess of the beginning of the payment must be taxs case, the excess of the beginning of the payment must be taxed in accordance with the laws of each contracting state, taking into account the other provisions of this convention accordingly.

Article 13

Income received with an increase in the value of the property

1.income received by a resident of the contracting state from the withdrawal of immovable property located in another contracting state and as defined in Article 6 may be taxed in this other state.

2.income received by a resident of a contracting state from the exclusion of Shares (Shares other than shares valued on an officially recognized exchange) or other rights similar in their nature, the value of which consists mainly of the value of real estate located in another contracting state, may be taxed in another contracting state. For the purposes of this pae purposes of this paragraph, the term "real estate" also covers company shares (or other similar rights) whose value of the company consists mainly of the value of the real estate, but does not cover the property through which the entrepreneurial activity of the company (or other economic unit) is carried out, unless the entrepreneurial activity of the company (or

3.income received by a contracting state from the withdrawal of movable property constituting part o3.income received by a contracting state from the withdrawal of movable property constituting part of the business property of a permanent establishment of an enterprise in another contracting state or for the purpose of providing personal services independent of movable property of a resident of a contracting state in respect of a permanent base in another contracting state, including income received from the withdrawal of such a permanent establishment (individually or

4.income from the withdr4.income from the withdrawal of sea or aircraft used in international transportation or movable property related to the use of such Sea aircraft shall be taxed only in this Contracting State, which is the resident of the enterprise and where the place of effective management of the enterprise is located.

5.income received from the removal of any property, except as specified in Paragraphs 1, 2, 3 and 4, is taxed only in the Contracting State, where the person removing the property is a resident.

6.the provisions of Paragraph 5 do not affect the right of each contracting state to tax in accordance with their own laws on the income of an individual who is a resident of another contracting state and who has been a resident of the first said state within the last five years prior to the exclusion of shares or "juissance" rights, in which all or part of the capital has been invested in shares and is a resident of that state under the laws of that state.

Article 14

Independent private services

1. income received by an individual resident of a Contracting State in relation to professional services or other services or other activities, if only such services are not provided or provided in another Contracting State; and

(a) the income relates to a permanent base that an individual owns or has on a permanent basis in another state; or

(B) such individual shall be taxed only in that state if he or she has traveled or been in that other sta(B) such individual shall be taxed only in that state if he or she has traveled or been in that other state for a period or periods of more than 183 days in total duration in a 12-month period of any time.

In this case, income related to services may be taxed in this other state in accordance with the same principles as in Article 7, which determines the amount of profit received from entrepreneurial activity and profit attributable to a permanent institution.

2.The term" professional services " includes, in particular, independent scientific, literary, artistic, educational or teaching services, as well as independent services of doctors, lawyers, engineers, architects, dentists and accountants.

Article 15

Dependent personal services

1.wages, wages and other such remuneration received by a resident of a Contractin1.wages, wages and other such remuneration received by a resident of a Contracting State in connection with hired work, subject to the provisions of Articles 16, 18, 19 and 20, shall be taxed only in that state, if the hired work is not performed in another contracting state. If hired work is done in this way, such remuneration received from there may be taxed in this other state.

2. If:

(a) the beneficiary is in that state for a period or periods of no more than 183 days in total duration in a 12-month period of any time in the relevant financial year that is about to begin or (a) the beneficiary is in that state for a period or periods of no more than 183 days in total duration in a 12-month period of any time in the relevant financial year that is about to begin or end; and

B) payment of remuneration not being a resident of another state

if the tenant pays or if it is paid on behalf of the tenant; and

C) permanent establishment of the remuneration tenant in another state

or if the permanent base does not pay,

Of the contracting state, regardless of the provisions of Paragraph 1

resident of another Contracting State

remuneration received in connection with it is taxable only in the first mentioned State.

They are being built.

3. Notwithstanding the preceding provisions of this article

Resident of the contracting state in international transportation

performed on board an operated marine or aircraft

for remuneration received in respect of hired work, only in this State

it is taxable.

Article 16

Directors ' remuneration

Directors ' remuneration or other such payments received by a residenDirectors ' remuneration or other such payments received by a resident of the contracting state as "bestuurdder" or "commissaris", a member of the board of directors or similar body of the company, who is a resident of another Contracting State and is appointed to this position by the general meeting of shareholders or any other competent body of such company, and whose area of duties includes general management of the company or control over its activities, may be taxed in this other state.

Article 17

Artists and athletes

1.regardless of the provisions of Articles 14 and 15, income received by a resident of a contracting state as an artistic worker, such as a theater, film, radio or television artist or composer, or as an athlete, from his personal activities in another contracting state may be taxed in this other state.

2.if the income in relation to the personal activities carried out by an art worker or athlete in this type of activity is calculated not to the art worker or athlete himself, but to another person, then this income may be taxed in the Contracting State in which the activities of an art worker or athlete are carried out, regardless of the provisions of Articles 7, 14 and 15.

Article 18

Pensions and annuities

1.in accordance with the provisions of Paragraph 2 of Article 19, pensions and other similar benefits paid to a resident of a Contracting State for previously performed work and any annuity shall be taxed only in this state.

2.however, if such remuneration is not periodic and they are paid for work previously performed in another Contracting State, or if a fixed amount is paid in exchange for the right to an annuity, these remuneration or this large amount shall be taxed on the Contracting State in which they originated.

3.the term" annuity " means a fixed amount in which such payments are made periodically in accordance with the accepted obligation for the entire life or at a specified time for the period determined or established.

Article 19

Public Service and social services

Security payments

1. (a) remuneration other than a pension paid by the Contracting State or its political and administrative division or their local authorities to any individual in respect of services rendered to that state or subdivision or authority may be taxed in that state;

B) however, if the activity is carried out in this state and the individual, being a resident of this state, also:

1. be a citizen of this state; or

2.if he ceases to be a resident of this state only for the purpose of carrying out activities, such remuneration shall be taxed only in another Contracting State.

2. (A) any pension paid to an individual by a contracting state or its political and administrative subdivision or local authority for activities carried out by that state or subdivision or authority, or from funds created by them, may be taxed in that state.

B) however, if an individual is a resident and citizen of this state, such a pension is taxed only in another Contracting State.

3.the provisions of Articles 15, 16 and 18 apply to remuneration and pensions for activities carried out in connection with the performance of business activities by the Contracting State or its political and administrative division or a local authority.

4.in accordance with the provisions of the social insurance system of the contracting state, any pension and other payment to a resident of another contracting state may be taxed in the first named State.

Article 20

Professors and teachers

1.payments to a professor or teacher who is a resident of the contracting state and who is residing in another contracting state for the longest period of two years for teaching or research purposes, who is at a university, college or other educational or research institution in another contracting state for such teaching or research purposes shall be taxed only in the first named state.

2.this article shall not apply to the income received from the research work if such research is carried out in the absence of public interest, but mainly for the general benefit of an individual or persons.

Article 21

Students, trainees and researchers

1. at the beginning of his / her visit to the Contracting State, he / she is a resident of another Contracting State and is in this other state:

(a) study at a university or other educational institution in this other state; or

B) to work in the specialty or undergo the necessary internship to obtain a qualification; or

c) an individual who is temporarily staying for a primary purpose, such as conducting educational research, being a recipient of scholarships, allowances or other similar payments from the government, religious, charitable, scientific, literary or educational organizations, acquired abroad for the purposes of his residence, education, training, research or internship in this other The State Party is exempt from taxes in respect of payments, as well as in respect of scholarships, allowances or other similar payments.

2.the benefit provided for in Paragraph 1 is usually applied only for the period of time required to complete training, internship or research; in this case, the benefit for the internship does not last for a period longer than 2 years and for the study or research this period does not exceed 5 years.

3.this article shall not apply to the income obtained from such research if the research activity is carried out without pursuing the public interest, but mainly for the general benefit of an individual or persons.

Article 22

Other earnings

1.types of income of a resident of a Contracting State not provided for in the previous articles of this convention shall be taxed only in that state, where they do not appear.

2. if the recipient of such income, being a resident of one of the Contracting States, is engaged in entrepreneurial activity through a permanent institution located there in another Contracting State, or provides independent personal services with the help of a permanent base located there in this other state, and income in relation to him

acquired right or property in fact to such a permanent institution

or in the case of a permanent base, in Paragraph 2 of Article 6

income other than income received from defined real estate

The provisions of Paragraph 1 do not apply. In such a case, in order

The provisions of Article 7 or Article 14 apply.

Chapter 4

Capital taxation

Article 23

Capital

1.capital provided in the form of immovable property referred to in Article 6, owned by a resident of the contracting state and located in another Contracting State, may be taxed in this other state.

2.for the purposes of providing independent personal services, the enterprise of the contracting state may be taxed in this other state in the form of movable property constituting part of the business property of a permanent institution owned in another contracting state, or movable property in respect of a permanent base in another contracting state under the jurisdiction of a resident of the contracting state.

3.Capital provided in the form of sea and aircraft used in international transportation and movable property related to the use of such Sea and aircraft shall be taxed only in the Contracting State, which is the resident of the enterprise and where the actual place of management of the enterprise is located.

4.all other elements of the capital of a resident of a Contracting State shall be taxed only in this state.

Chapter 5

Elimination of double taxation

Article 24

Elimination of double taxation

1. in the case of Kazakhstan, double taxation will be abolished as follows:

A) if a resident of Kazakhstan earns or has capital in the Netherlands, which may be taxable in accordance with the provisions of this convention, the Republic of Kazakhstan:

1) deduct from the income tax of this Resident an amount equal to the income tax paid in the Netherlands;

2) deduct from the capital tax of this Resident an amount equal to the tax on capital paid in the Netherlands.

These deductions, however, must in any case not exceed a portion of the tax levied on income accrued before the deduction is made in relation to income or capital that may be taxed in the Netherlands, depending on the order:

B) if a resident of Kazakhstan earns or has capital taxable only in the Netherlands in accordance with the provisions of this convention, Kazakhstan may include this income or capital in the tax base, but only for the purposes of setting the tax rate on such other income or capital taxable in Kazakhstan.

2.when taxing its residents, the Netherlands may include income and capital items that may be taxed in Kazakhstan in accordance with the provisions of this convention in the base for which such tax is levied.

3. however, if a resident of the Netherlands has a tax in Kazakhstan in accordance with Article 6, Article 7, Paragraph 6 of Article 10, paragraph 5 of Article 11, paragraph 6 of Article 12, paragraphs 1 and 3 of Article 13, Article 14, paragraph 1 of Article 15, paragraphs 1 (subparagraph a), 2 (subparagraph a) of Article 19 and Paragraph 4 of Article 19, paragraph 2 of Article 22 if it receives sources of income that can be invested and added to the base referred to in Paragraph 1, then the Netherlands exempts such income items from tax by providing benefits from its own tax. Such a benefit is calculated in accordance with the provisions of the Dutch law on the abolition of double taxation. For these purposes, these sources of income are considered included in the total amount of income sources exempt from Dutch tax in accordance with these rules.

4.hereinafter, the Netherlands shall deduct from Dutch tax or capital on sources of income that may be taxed in Kazakhstan to the extent that these articles are included in the base referred to in Paragraph 1 in accordance with paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraphs 2 and 5, paragraphs 2 and 6 of Article 13, Article 16, Article 17, paragraph 2 of Article 18 and paragraphs 1 and 2 of Article 23 of this convention. The amount of such deduction is based on these sources of income or capital

It will be equal to the amount of tax paid in Kazakhstan, but if

sources of income or capital added In this order

to the provisions of the Dutch law on the abolition of double taxation

It will be equal to the amount of tax paid in Kazakhstan, but if

sources of income or capital added In this order

to the provisions of the Dutch law on the abolition of double taxation

according to the income or capital exempt from Dutch tax

from the amount of the discount that can be issued in the presence of only one source

"no," he said.

Chapter 6

Special rules

Article 25

Offshore service

1.the provisions of this article shall apply regardless of any other provisions of this convention. However, this article does not apply if the offshore activity of a person is a permanent institution for this person in accordance with the provisions of Article 5 or a permanent base in accordance with the provisions of Article 14.

2.in this article, the term "offshore activity" means activities carried out at a distance of one distance from the conditions associated with the exploration or use of the seabed and its subsoil and their natural resources located in the contracting state.

3.an enterprise of a contracting state engaged in offshore activity in another contracting state shall be deemed to have engaged in entrepreneurial activity through a permanent institution located there in respect of this activity, subject to Paragraph 4 of this article, unless such offshore activity is carried out in another state for a period or periods of no more than 30 days in any 12-month period.

For the purposes of this paragraph:

A) if an enterprise engaged in offshore activities in another Contracting State is in contact with another enterprise and this other enterprise continues the same offshore activity engaged or engaged in by the first mentioned enterprise as part of the same project, and also the above-mentioned activity engaged in by both enterprises - all inclusive - increases from a period of 30 days, then each enterprise shall be considered to have carried out its activities in a period not exceeding 30 days in a 12-month period;

B) if one enterprise directly or indirectly owns at least a third of the capital of another enterprise, or if a person directly or indirectly owns at least a third of the capital of both enterprises, it is considered as an enterprise associated with another enterprise.

4. however, for the purpose of Paragraph 3 of this article, the term "offshore activity" :

a) one of the services referred to in Article 5, Paragraph 4, or any sum thereof;

B) towing or anchor control by vessels built primarily for this purpose, and any other operations performed by these vessels;

C) International Transportation does not include the transportation of stocks or people by sea or aircraft.

5.a resident of a contracting state engaged in offshore activities consisting of professional activities or other activities of an independent nature in another contracting state shall be deemed to have carried out this activity from a permanent base in another contracting state, if this offshore activity lasts for a period of 30 days or more.

6.the part of wages, fees and other such remuneration received by a resident of a contracting state in relation to work related to offshore activities carried out through a permanent institution in another contracting state may be taxed in this other state on the part of this offshore activity performed in this other state.

7.if, in connection with paragraph 3 and paragraph 5 of this article, respectively, as well as paragraph 6 of this article, in accordance with Article 7 and Article 14, the Netherlands provides a discount on its tax, calculated in accordance with the rules provided for in Paragraph 2 of Article 24.

Article 26

Do not discriminate

1.national persons of the contracting state shall not be subject in another contracting state to a tax or related obligation that is different or more burdensome than the taxation or related obligations to which national persons of that other state are or may be subject in such cases. This provision also applies to persons who are not residents of one or both Contracting States, regardless of the provisions of Article 1.

2. The taxation of a permanent establishment owned by an enterprise of a Contracting State in the other Contracting State shall not be more inconvenient in that other State than the taxation of enterprises of that other State engaged in such activities. This provision is not intended to oblige the contracting state to transfer to residents of another contracting state any individual tax benefits, deductions and deductions granted to its residents in connection with their civil status or family status.

3.interest, royalties and other payments paid by an enterprise of a contracting state to a resident of another contracting state in order to determine the taxable profit of such an enterprise must be deducted in the same cases as they were paid to a resident of the first mentioned state, except in cases where the provisions of Paragraph 1 of Article 9, paragraph 7 of Article 11, paragraph 8 of Article 12 apply. Any debt of a resident of another contracting state of an enterprise of such a contracting state is deducted in the same cases as the debt of a resident of the first mentioned state is deducted in order to determine the taxable capital of such an enterprise.

4.enterprises of the contracting state, whose capital fully or partially controls or directly or indirectly controls one or more residents of another Contracting State, shall not be subject to any taxation or related obligations in the first mentioned state, in which the enterprises of the first mentioned state are different or more burdensome than the taxation or related obligations to which other such enterprises of the

5.regardless of the provisions of Article 2, the provisions of this article apply to taxes of any type and type.

Article 27

Procedure for obtaining mutual consent

1.if a person believes that the actions of one or both contracting states incur or incur taxation that does not comply with the provisions of this convention, he may submit his case to the jurisdiction of the competent authorities of the contracting state in which he is a resident, regardless of the means of protection provided for by the internal laws of these states, or the competent authorities of the contracting state in which he is a National person, in accordance with paragraph 1 of Article 26. The application must be submitted within three years from the date of first notification of actions that have caused taxation not in accordance with the provisions of the convention.

2.The Competent Authority shall seek to resolve the issue in consultation with the competent authorities of the other Contracting State in order to avoid taxation that does not comply with the convention, if it considers the claim reasonable and cannot come to a satisfactory solution. Any agreement reached must be implemented regardless of any time limits that exist in the internal laws of the contracting states.

3.the competent authorities of the Contracting States shall seek to resolve in mutual agreement any difficulties or doubts arising in the reasoning or application of the convention. They may also consult with each other to abolish double taxation in cases not taken into account by the convention.

4.the competent authorities of the contracting states may communicate directly with each other for the purposes of reaching an agreement in the understanding of the preceding paragraphs.

5.if any difficulties or doubts arising in connection with the judgment or application of this convention cannot be resolved by the competent authorities within a two-year period in accordance with the preceding paragraphs of this article, the matter may be referred to the arbitration court if the taxpayer(s) gives his consent, if the taxpayer(s) gives written consent to submit to the decision of the arbitration court. The decision of the arbitration court in respect of this situation for each specific case is obliged to be executed by both states. All procedural issues are discussed through diplomatic channels. Three years after the entry into force of this convention, the competent authorities will discuss the need to exchange diplomatic notes. The provisions of this paragraph come into force after States have reached an agreement through the exchange of diplomatic notes.

Article 28

Information exchange

1.the competent authorities of the Contracting States shall exchange information necessary for the implementation of the provisions of this convention or the domestic laws of the contracting states in respect of taxes to which the Convention applies, to the extent that taxation does not contradict the convention. The exchange of information is not limited to Article 1. Any information received by a contracting state is considered confidential, as is information obtained within the framework of the internal laws of that state, and shall be communicated only to persons or bodies (including courts and administrative bodies) involved in the assessment or collection of taxes to which the Convention applies, collection by force or prosecution, or handling complaints related to these taxes. Such persons or bodies use information only for such purposes. They can report this information during an open court session or when making Court decisions.

2.The Contracting States may report the information necessary for the implementation of the arbitration procedure to the arbitration court established in accordance with the provisions of Paragraph 5 of Article 27. Such disclosure of information must comply with the provisions of Article 30. Members of the arbitration court must be guided by the disclosure authorization described in Paragraph 1 of this article in respect of Information reported in this way.

Article 29

Assistance in tax collection

1. States, in accordance with their applicable laws or administrative practices, agree to provide assistance and support to each other in connection with the collection of taxes to which this convention applies and any tax industry increases, additional fees, overdue payments, interest and expenses related to these taxes.

2.at the request of the applicant State, the state executing the application shall collect the tax obligations of the first mentioned state in accordance with the law and administrative practice related to the collection of its own tax obligations. However, such obligations do not have any primary significance in the state performing these obligations and cannot be collected by arresting the borrower for his debt. The state executing the application is not obliged to take any measures that are not provided for by the laws of the applicant State.

3.the provisions of Paragraph 2 apply only to tax obligations that are the basis of a document that allows them to be forcibly collected in the customer's State and cannot be challenged against them, unless other reservations are made between the competent authorities.

However, if the claim concerns the tax liability of a person who is not a resident of the applicant State, paragraph 2 applies only if the claim is no longer challenged, unless other comments are made by the competent authorities.

4. The obligation to provide assistance in collecting tax claims in respect of the deceased or his belongings is limited to the value of the item or property acquired by each specific recipient, according to which the obligation is collected from the item or its recipient.

5. If:

(a) the state-applicant has not used all available means on its territory, except those that may lead to the occurrence of excess trouble;

B) the state executing the application is not obliged to agree to the application if it considers that the tax claim is contrary to the provisions of this convention or any other convention concluded between these two states.

6. the application for administrative assistance in fulfilling a tax requirement shall be attached to:

a) declaration that the tax claim relates to the tax to which the Convention applies and that the conditions of Paragraph 3 are met;

B) an official copy of a document that allows you to collect taxes forcibly in the applicant State;

c) any other document required to collect the tax;

d) a certified copy confirming, if necessary, any decision made by the administrative body or the state court to recover the tax.

7.the applicant State shall indicate the amount of the tax claim to be collected both in the currency of the applicant state and in the currency of the state executing this application. The final exchange rate of a currency set in the most prominent exchange market or markets of the declared state is the exchange rate that must be used for the purpose of the preceding sentence. Each tax amount collected by the executing State of the application is transferred to the declaring state in the currency of the executing State of the application. The transfer of money is made within one month from the time of collection.

8.at the request of the applicant State, the state executing the application, even if the claim is disputed or it is not yet a basis for a document that allows for forced recovery, shall take measures of "warm closure" for the purpose of collecting the amount of tax, as this corresponds to the laws and administrative practice of the state executing the application.

9.a document allowing forcible recovery in the applicant State is accepted, recognized, supplemented or replaced as quickly as possible after receiving an application for assistance with a document allowing forcible recovery in the state executing the application, if it is appropriate and complies with the current rules of the state executing the application.

10. Any related issues beyond which the tax liability cannot be collected are resolved in accordance with the legislation of the applicant State. The application for assistance in collecting taxes shall state the circumstances relating to this period.

11. The actions of the executing State of the application for the execution of an application for such assistance in connection with tax collection must give the same result according to the laws of the applicant State if, in accordance with the legislation of that State, the result is the suspension or termination of the period specified in paragraph 10.

12.the state executing the application may allow this if its laws or administrative practice provide for a deferral or partial payment in such cases; but it must first inform the state-applicant about it.

13.the competent authorities of the Contracting States, by mutual agreement, provide for provisions on the minimum amount of tax obligations specified in the application for assistance.

14. states mutually refuse to reimburse the costs of appropriate assistance and support provided to each other when applying this convention. The applicant State remains responsible to the state executing the application for the financial consequences of actions to recover, which in any case turned out to be inappropriate in relation to the accuracy of the relevant tax requirement or the legality of the document, which allows for forced recovery in the applicant state.

Article 30

Restriction of the validity of Articles 28 and 29

The provisions of Articles 28 and 29 in no event shall one of the contracting states:

a) implementation of administrative measures contrary to the laws and administrative practices of this or that Contracting State;

B) provision of information that is not provided in accordance with the laws or customary administrative practices of this or that Contracting State;

C) in the sense that it imposes an obligation to provide any trade, entrepreneurial, industrial, commercial or professional secret or information that may disclose the trade process, or information whose involvement may be contrary to public policy (public practice

it will be inconclusive.

Article 31

Diplomatic agents and consular staff

Nothing in this convention shall be subject to diplomatic agents or

general international legal norms of consular officers

or a tax issued in accordance with the provisions of special agreements

does not touch the advantages.

CHAPTER VII

Final provisions

Article 32

Entry into force

This convention shall enter into force on the thirtieth day after the last day in which the respective governments have notified each other in writing of the expiration of official constitutional requirements in their respective state and shall apply for taxable years and periods beginning on or after January 1 of the year preceding the year of entry into force of the convention, but not earlier than January 1, 1995.

Article 33

Termination of validity

This convention shall remain in force until one of the Contracting States terminates its validity. Each state May, 5 years after the entry into force of the convention, send a notice of termination of its validity at least six months before the end of any calendar year and terminate its validity through diplomatic channels. In this case, the convention ceases to be valid for taxable years and periods from the end of the calendar year in which the notice of termination is issued.

This is duly authorized to certify

the following signatory representatives have signed this convention.

In Almaty on April 24, 1996 in the amount of 2 pieces

it was developed in Kazakh, Dutch, Russian and English, and it is

all four texts have the same power. Kazakh, Dutch and Russian

there are some discrepancies in the citation between the texts

in the case, the English text will be the determinant.

The Republic Of Kazakhstan

For the government for the government

Protocol

At the signing of the convention concluded on this day between the Republic of Kazakhstan and the Kingdom of the Netherlands on the avoidance of double taxation of income and capital and the Prevention of tax evasion, the following signatories agreed that the following provisions constitute an integral part of the convention.

I. in connection with Article 4

If it is not possible to determine on the basis of Article 4 of the convention the state in which the residence of an individual living on board the vessel of the Contracting States is located, it is considered a resident of the contracting state in which the vessel has a registration berth.

II. in connection with Article 5

For the purposes of sub-paragraphs f and g of paragraph 4, preparatory or support activities are understood to mean assistance in concluding contracts (including for the signature itself) in relation to loans, the supply of goods or products or technical services.

III. in connection with Articles 5, 6, 7, 13 and 26

1.the rights of exploration and use of Natural Resources are considered as real estate located there, if they are related to the seabed and subsoil of the contracting state, and these rights are considered to belong to the property of a permanent institution in that state. In addition, it is understood that the above rights include the rights to receive interest or profit from material assets produced by such exploration or use.

2. Uagdalasushi Memleket residency baska Uagdalasushi Memlekette paida bolatyn zhane osynn aldindagi tarmakka saykes turakty mekemenin mulkin tiesili bolyp yesepteletin kez-kelgen osyndai kukyktardi ielenui osy baska Memlekette Conventionain barlyk oryndy yerezhelerin koldanu maksattary ushin turakty mekeme kuruga akelin sogady.

IV. 7-bapka bailanysty

1. Uagdalasushi Memlekettin kasiporyny ishinara baska Uagdalasushi Memlekettegi turakty mekeme arkily, ishinara osy baska Memleketten thousand zherlerde oryndaityn kontrakt zhagdayinda Uagdalasushi Memlekettin kontraktini oryndauga baylanysty alyngan tabystyn barlygyna salyk saluga kygy zhok, kayta 7-baptyn 2 zhane 3-tarmaktaryna saykes tabys pen shegerimderdi kasiporynn bas office men turakty mekemesi tauelsiz ekonomikalyk birlikter retide ereket etkende kalai karastyrsa, solai karastruy tiis dep tusiniledi.

Budan ary tabystyn nagyz somasyn aikindau ushin birr zhagynan turakty mekemen roli men kyzmeti, ekinshi zhagynan turakty mekemen turakty mekeme ornalaskan elden thousand zherlerdegi roli men kyzmet eskerilui tiis dep tusinili. Osy baska kyzmetten alyngan, tiisti turde bolingen tabyska turakty mekeme ornalaskan Uagdalasushi Memlekette salyk salynbaydy.

Budan ary zhogaryda aitylgandardyn azirlik zhumystaryn zhurgizu, onerkasiptik, Sauda zhane gylym kural-zhabdyktardi, uy-zhailardi nemese kogamdyk zhumystardi zhetkizu, montazhdau zhane ornatu zhondegi kontraktylerge katysy bar dep yesepteli.

2. 7-baptyn 1-tarmagyna katysty, satylyp zhatkandarmen birdey nemese solarga uksas tauarlar men buyimdardi satudan, bolmasa turakty mekeme arkily zhuzege asyrylatyn kyzmetpen birdey nemese sogan uksas baska kasipkerlik kyzmetten alyngan payda, payda aluga baylanysty osyndayalar turakty mekeme ornalaskan Uagdalasushi Memlekette salyk saludan zhaltaru ushin zhurgizilgeni rastalgan zhagdaida, osyndai turakty mekemege zhatkyzylu mumkin.

V. 7, 12 zhane 14-baptarga baylanysty

The Gamekeeper,

(I) kontraktin birden-birzdy components zhobalards, zhosparlards, protesterdi, gylym nemese sauda tajiribelerin, ne 12-baptyn 4-tarmagynda sipattalgan baska kukyktardy beru nemese usynu emes, technik kyzmetterdi, sonin ishinde gylym, geologiyalyk nemese technikalyk sipattagi zertteulerdi yaki sholulardy oryndau, nemese consultationalyk kyzmetter ne bakylau zhonindegi kyzmetter korsetu bolyp tabylsa, zhane

(II) contract boynsha tolem baptaryn birde-birri kyzmetter korsetuden tabys alushyn tabysymen nemese tabystarymen (not ozge uksas factormen) saykes kelmes, zhane

(III) kontraktinin 12-baptyn 4-tarmagynda sipattalgan kukyktardy baska bireuge beru yesebine zhatkyzuga bolatyn kez-kelgen boliginin kuny kontraktinin zhalpi kunyn 10 percent, not 50,000 AKSH dollars aspasa.

ondaida osyndai kyzmetterdin tolemine kabyldap alyngan tolemder 7-bap nemese 14-bap koldanylatyn tolemder bolyp yesepteledi. Contract "aralas" sipatta bolatyn baska jagdailard contract boyynsha tolengen soma munday tolemderdin bir boligi korsetilgen kyzmetterdin tolemi bolyp yesepteluge tiisti, al ekinshi boligi 12-bap boyynsha salyk salynatyn royalty bolyp yesepteletin fact beinelenetindei bolyp bolinui mumkin.

VI. 7, 14 June 26-baptarga baylanysty

Kazakhstan zhagdayinda Convention kushine engen kunnen bastap 1995 zhyldyn 30 mausimyn dein koldanylatyn koldanylyp jurgen zandar boyynsha paida men tabyska salynatyn salyktardy yesepteu kezinde Netherlands residentterin 30 percentten kobisin katysuymen Kazakhstan residents bolyp tablatyn kasiporynga nemesa Netherlands kasipornyn turakty mekemesine (7-baptyn yeregelerin eskere otyryp) olar bankige tolendi me, jok pa - sogan karamastan zhane borysh sharttaryna baylanyssyz nakhty tolengen zhalaki men percenttik shygyndar boyynsha shegerim zhasauga ruksat etiledi dep tusiniledi. Eger kazakstandyk salyk zandary boyynsha shekteuler "sozylgan kol" yerezhesi boyynsha aykyndalgan stavkadan, sonyn ishinde percentage jagdayynda, akylga siymdy tauekel bagasynan kem bolmas, shegerimder bul shekteulerden assip tuse almaida.

VII. 10-bapka bailanysty

1. Bagdalasushi Memlekettin resident-companys baska Bagdalasushi Memlekettin dividends toleitin company kapitalyn keminde 50 percent tikely nemese zhanamaly turde ielin otyrgan resident-companysyn toleitin dividends, dividends alushi company dividends toleitin companyaga bir million AKSH dollarynan kem emes molsherde investment zhasagan zhagdaida zhane bul investment baska Uagdalasushi Memlekettin Ukimeti, not wasps Memlekettin ortalyk banki, not wasps Ukimeti ieliginde nemese bakylauinda bolyp otyrgan, sonday-ak birinshi Uagdalasushi Memlekettin Ukimeti maquldagan kez-kelgen organ nemese uyyim (sonin ishinde karzhi mekemeleri) tolyk kepildik bergende nemese saktandirganda, birinshi Uagdalasushi Memlekette saliktan bosatylady dep tusi ledi. Jaeger zhogaryda atalgan investment bir million AKSH dollars, asyp tusseh, birak investanyn barlyk birday somasyna tolyk kepildik berilmegen nemese saktandyrylmagan bolsa, onda bul yerezhe tek dividend bir boligine gana katysty, investanyn kepildik berilgen nemese saktandyrylgan boligin investment zhalpi somasindagi ulesine karai koldanylady.

2. Yager turakty mekemege investationlanatyn soma 500,000 AKSH dollars asıp tusseh zhane mundai investiyany kasıporyn residentiy bolıp tablatyn Memlekettin Ukimeti, not wasps Memlekettin ortalyk banki, not wasps Memleket Ukimetin ieliginde nemese bakylauinda bolyp otyrgan, sonday-ak baska Uagdalasushi Memlekettin Ukimeti maquldangan kez-kelgen organ nemese uyyym (sonyn ishinde karzhi organdary men uyyymdary) tolyk saktandyrgan nemese kepildik bergen bolsa, 8-tarmakta kozdelgen kosymsha salyk ondirip alynbaydy dep tusinili. Jaeger zhogaryda atalgan investment 500,000 AKSH dollars asyp tusseh, birak investanyn barlyk birday somasyna tolyk kepildik berilmegen nemese saktandyrylmagan bolsa, onda bul erezhe tek kosymsha salyk bazasyn investyany kepildik berilgen nemese saktandyrylgan boligin investment zhalpa somasyna saykestigi boligine gana koldanylady.

3. Kazakhstan men Ekonomikalyk Yntymaktastyk zhane Damu Uyymyn tolyk mushesi arasyndagy osy Conventionyan 10-babyn 8-tarmagynda eskertilgen kosymsha salyk saludy kozdemeitin kosarlangan salyk saludy boldyrmau turaly Convention kushinde bolgan uakyttyn barlygynda onda eskertilgen kosymsha salyk Netherlands resident bolyp tablatyn kasiporyndardan ondirip alynbaydy.

VIII. 10 zhane 11-baptarga baylanysty

Netherlands jagdayinda dividends termini paidalarga katysu bondsarynan alyngan tabysty kamtidy dep tusiledi.

IX. 10, 11 June 12-baptarga baylanysty

Eger tabys kozen 10, 11 zhane 12-baptardyn yerezhelerin saykes ondirip alynatyn salyk somasynan asyp tusetin somada salyk ustalgan bolsa, onda basy artyk salyk somasyn keri kaytaru turaly talap osy salykty ustap kalgan Memlekettin kuzyrly organyna salyk ustalgan kuntizbelik zhyl ayaktalgannan keyin ush zhyldyn ishinde koylady.

H. 11-bapka bailanysty

"Percentage" terms sondai-ak Uagdalasushi Memleket bankinin turakty mekemesine osi bank eseptegen percentage kamtidy dep tusiledi.

XI. 11 zhane 12-baptarga baylanysty

1. Jaeger 1995 zhyldyn 28 sauirinen kein Kazakhstan Ekonomikalyk Yntymaktastyk zhane Damu Uymyn tolyk mushesi bolyp tablatyn Memleketpen percentage nemese royalty boyynsha koldanylyp jurgen negurlym tomen stavkany (sonyn ishinde noldik stavkany) kozdeitin kosarlangan salyk saludy boldyrmau turaly Conventionag kol koysa, onda mundai negurlym tomen rate of the Netherlands resident of ozine ozinen-ozi koldanylatyn bolady.

2. Jaeger sol boynsha percenter tolenetin borysh talaby nemese, jaeger tiisinshe solar boynsha royalty tolenetin kukyk ne menshik osi baptyn yeregelerin paidalanyp kalu jonindegi basty maksatpen jasals nemese tiisinshe berilgen bolsa, 11 zhane 12-baptardyn yeregeleri koldanylmaydy dep tusiniledi. Egeruagdalasushi Memleket munday yerezheni kushine engizbek bolyp otyrgan zhagdaida onyn kuzyrly organs baska Uagdalasushi Memlekettin kuzyrly organymen aldyn ala akyldasyp aluy tiis.

XII. 12-bapka bailanysty

Jaeger 12-baptyn 4-tarmagyn b) tarmakshasyna saykes zhaldauga katysty tolenetin royaltidin nakhty iesi 12-baptyn 5-tarmagynda kozdelgendey tandau jasasa, onda tolenui royalty alyngan kukykka nemese menshikke katysty bolatyn zhane taza paidany aikindagan kezde shegerilip tastalatyn, kez-kelgenyter, 12-baptyn 5-tarmagynda korsetilgenindey, zhaldau tolemi paida bolgan Uagdalasushi Memlekette tabys kozi bar bolyp yesepteledi dep tusiniledi. Kez-kelgen osynday percentage tolemder, jaeger ol baska Uagdalasushi Memlekettin residency tolense, osy Conventionin 11-babyn yerezhelerin zhatady. 12-baptyn 5-tarmagyna saykes zhasalgan tandau zhaldau toleminin kozi bolyp tablatyn Uagdalasushi Memlekettin kuzyrly organa habaranady.

XIII. 18-bapka baylanysty

Kazakhstan ozinin ulttyk zandary boyynsha 18-baptyn 1-tarmagynda kozdelgen salyk salu kygyn zhuzege asyra almaytyn kezende Kazakstannyn residency of the Netherlands budan buryn atkarylgan jumys ushin alatyn zeynetakylarga katysty wasps tarmaktyn yerezhelerin kushi bolmaida. Mundai zeynetakylarga budan bylai karai Nynyn ulttyk zandary koldanylady. Kazakstanyn kyzyrly organs Kazakstanyn zandary boyynsha 1-tarmakta kozdelgen salyk salu kukygyn zhuzege asyra alatyn turaly Nynyn kuzyrly organyn khabardar etken boyda khattamanyn osy erezhesi koldanylu kushin toktatady.

XIV. In connection with Article 19

In the case of the Netherlands, the term "any pension and other benefits paid in accordance with the provisions of the Social Security system of the Contracting State" is understood to include all benefits and other benefits provided for by the Dutch laws on social insurance and Social Security, e.g., benefits for children, widows and orphans.

XV. In connection with Article 23

For the purposes of Article 23, the term "capital" refers to movable and immovable property and is understood to include (but not limited to) Money, shares or other certificates of ownership, bills of exchange, bonds or other debt certificates and patents, trademarks, copyrights or other such rights or property.

XVI. In connection with Article 24

When calculating the reductions provided for in paragraph 3 of Article 24, it is understood that the cost of the types of capital mentioned in Paragraph 1 of Article 23 is reduced by the amount of the guarantee amount received for this capital, and in relation to the types of capital mentioned in Paragraph 2 of Article 23, the cost is reduced by the amount of debts due to a permanent institution or permanent base.

XVII. In connection with Article 25

Article 25 of the provisions of the Caspian Sea on international law

it is understood that the" sea " has power only when it receives its status.

As proof of this, the following signatory representatives present

signed the protocol.

April 24, 1996 in Almaty,

made in two copies in Dutch, Russian and English, this is

all four texts have the same power. Kazakh, Dutch or

English, if there are gaps in the citation of Russian texts

the text is taken as a basis.

The Republic Of Kazakhstan

For the government for the government

President

Republic of Kazakhstan

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