On the signing of the Convention between the Republic of Kazakhstan and the Slovak Republic on the Avoidance of Double Taxation and the Prevention of Tax Evasion in Respect of Taxes on Income and Capital
Decree of the President of the Republic of Kazakhstan dated December 2, 2003 No. 1239 with the aim of deepening bilateral ties and creating a legal basis for the further development of economic relations between the Republic of Kazakhstan and the Slovak Republic, I decree:
1. To approve the attached draft Convention between the Republic of Kazakhstan and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital.
2. Authorize Natalia Artemovna Korzhova, Minister of Finance of the Republic of Kazakhstan, to sign on behalf of the Republic of Kazakhstan the Convention between the Republic of Kazakhstan and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and Capital, authorizing amendments and additions to it that are not fundamental. <*> The footnote. Paragraph 2 was amended by Decree of the President of the Republic of Kazakhstan dated July 26, 2006 No. 156.
3. This Decree comes into force from the date of signing.
President of the Republic of Kazakhstan
Appendix to the Decree of the President of the Republic of Kazakhstan dated December 2, 2003N 1239
Convention between the Republic of Kazakhstan and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and Capital
The Republic of Kazakhstan and the Slovak Republic, wishing to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on Income and Capital, have agreed as follows:
Article 1The persons to whom the Convention applies
This Convention applies to persons who are residents of one or both of the Contracting States.
Article 2 Taxes covered by the Convention
1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its administrative divisions or local authorities, irrespective of the manner in which they are levied. 2. Income and capital taxes are all types of taxes levied on total income, total capital, or individual elements of income or capital, including taxes on income from the alienation of movable or immovable property, taxes levied on the total amount of salaries or wages paid by enterprises, as well as taxes on property appreciation. 3. The existing taxes to which this Convention applies are in particular: (a) in the Republic of Kazakhstan: (i) corporate income tax; (ii) individual income tax; (iii) property tax; (hereinafter referred to as the "Kazakhstan Tax"); (b) in the Slovak Republic: (i) personal income tax; (ii) corporate income tax; (iii) real estate tax; (hereinafter referred to as the "Slovak Tax"). 4. This Convention shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to or in place of the existing taxes. The competent authorities of the Contracting States will notify each other of any significant changes in their respective tax legislation.
Article 3 General definitions
1. For the purposes of this Convention, unless the context otherwise requires: (a) the terms: (i) "Kazakhstan" means the Republic of Kazakhstan, and when used geographically, the term "Kazakhstan" includes territorial waters, as well as the exclusive economic zone and continental shelf, in which Kazakhstan may exercise sovereign rights for certain purposes and jurisdiction in accordance with international law and in which the tax legislation of the Republic of Kazakhstan is applied; (ii) "Slovakia" means the Slovak Republic and, when used geographically, means its territory within which the Slovak Republic exercises its sovereign rights and jurisdiction in accordance with the provisions of international law; (b) the terms "Contracting State" and "other Contracting State" mean Kazakhstan or Slovakia, depending on the context; (c)) the term "person" includes an individual, a company, and any other association of persons; (d) The term "company" means any corporate entity or any economic unit which, for tax purposes, is treated as a corporate entity; (e) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise operated by a resident of a Contracting State and an enterprise operated by a resident of the other Contracting State; (f) The term "international carriage" means any carriage by sea, air or road operated by an enterprise of a Contracting State, except when sea, air or road transport is operated exclusively between locations in the other Contracting State; (g) The term "competent authority" means: (i) in Kazakhstan: the Ministry of Finance or its representative office. (ii) in Slovakia: the Minister of Finance or his authorized representative; (h) The term "national person" means: (i) any natural person having the nationality of a Contracting State; (ii) any legal person, partnership or association which has acquired such status on the basis of the applicable legislation of a Contracting State. 2. As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the laws of that State in respect of taxes to which this Convention applies.
Article 4Resident
1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax there on the basis of his domicile, residence, place of management or any other criterion of a similar nature, and also includes a Contracting State and any of its administrative divisions or local authorities. This term, however, does not include any person who is subject to taxation in that State solely in respect of income from sources in that State or capital held therein. 2. If by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he is considered to be a resident of the State in which he has a permanent home at his disposal.; If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State in which he has the closest personal and economic ties (center of vital interests); (b) If the State in which he has a center of vital interests cannot be determined or if he does not have a permanent home available to him. If he is not in possession of a permanent home in either Contracting State, he shall be deemed to be a resident of the State in which he has an habitual abode.; (c) If he has his habitual residence in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) If the resident status cannot be determined in accordance with subparagraphs (a) to (c), the competent authorities of the Contracting States shall resolve the matter by mutual agreement. 3. If by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then he shall be deemed to be a resident of the State in which his place of effective management is situated.
Article 5 Permanent establishment
1. For the purposes of this Convention, the term "permanent establishment" means a permanent place of business through which the business activities of an enterprise are carried out in whole or in part. 2. The term "permanent establishment" includes in particular: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) and a mine, oil or gas well, quarry or any other place of extraction of natural resources. 3. The term "permanent establishment" also includes: a) a construction site or a construction, installation or assembly facility, or services related to the supervision of these works, but only if such a site or facility has existed for more than 9 months or such services have been provided for more than 9 months.; (b) and an installation or structure used for the exploration of natural resources, or services related to the supervision of these works, or a drilling rig or vessel used for the exploration of natural resources, but only if such use lasts for more than 6 months or such services are provided for more than 6 months; (c) And the provision of services, including consulting services, by residents through employees or other personnel employed by residents for such purposes, but only if activities of this nature continue (for such or a related project) within the country for a period or periods totaling more than 6 months in any period of time. 12 months. 4. Notwithstanding the preceding provisions of this article, the term "permanent establishment" is not considered to include: (a) the use of facilities solely for the purpose of storing, displaying or delivering goods or merchandise belonging to the enterprise; (b) the maintenance of stocks of goods or merchandise belonging to the enterprise solely for the purpose of storing, displaying or delivering; (c) the maintenance of stocks goods or products belonging to an enterprise solely for the purposes of processing by another enterprise; (d) The maintenance of a permanent place of business solely for the purpose of purchasing goods or merchandise or collecting information for the enterprise; (e) The maintenance of a permanent place of business solely for the purpose of carrying out any other preparatory or auxiliary activities for the enterprise; (f) The maintenance of a permanent place of business solely for the purpose of carrying out any combination of the activities listed in subparagraphs (a) to (e) inclusive, provided that the cumulative activities of the permanent place of business resulting from such combination are of a preparatory or auxiliary nature. 5. Notwithstanding the provisions of paragraphs 1 and 2, if a person other than an agent with an independent status to whom paragraph 6 applies acts on behalf of the enterprise and has, and habitually exercises in a Contracting State, the authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activity carried out which this person undertakes for the enterprise, unless his activity is limited to the types of activities referred to in paragraph 4, which, if carried out through a permanent place of business, do not transform this permanent place of business into a permanent establishment in accordance with the provisions of this paragraph. 6. An enterprise shall not be considered as having a permanent establishment in a Contracting State solely because it carries on business in that State through a broker, commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company that is a resident of a Contracting State controls or is controlled by a company that is a resident of the other Contracting State or that carries on business in that other State (either through a permanent establishment or otherwise) does not in itself transform one of these companies into a permanent establishment of the other.
Article 6 Income from immovable property
1. Income earned by a resident of a Contracting State from immovable property (including income from agriculture or forestry) located in the other Contracting State may be taxed in that other State. 2. The term "immovable property" has the meaning that it has under the laws of the Contracting State in which the property in question is located. In any case, the term includes property auxiliary to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of legislation on land ownership apply, the usufruct of immovable property and rights to variable or fixed payments as compensation for the development or the right to develop mineral reserves, sources and other natural resources. Sea, air and road transport are not considered as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, rental or use of immovable property in any other form. 4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used for the provision of independent personal services.
Article 7 Profit from entrepreneurial activity
1. The profits of an enterprise of a Contracting State are taxable only in that State, unless the enterprise carries on business in the other Contracting State through a permanent establishment located there. If an enterprise carries out business activities as mentioned above, the profits of the enterprise may be taxed in another State, but only that part of it which relates to: a) such a permanent establishment; (b) Sales in that other State of goods or merchandise that are identical or similar to goods or merchandise that are sold through such permanent establishment; (c) or other business activities carried on in that other State that are identical or similar in nature to business activities carried on through such permanent establishment. 2. Subject to the provisions of paragraph 3, if an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment located there, then in each Contracting State that permanent establishment includes the profits that it could receive if it were a separate and separate enterprise engaged in the same or similar activities, under the same conditions. or similar conditions and operated in complete independence from the enterprise of which it is a permanent establishment. 3. When determining the profit of a permanent establishment, it is allowed to deduct expenses that are incurred for the purposes of the permanent establishment, including administrative and general administrative expenses, regardless of whether they are incurred in the State in which the permanent establishment is located or elsewhere. In any case, such expenses may not include any amounts paid by the permanent establishment to the parent company or any of its subsidiaries, such as royalties, royalties or other similar payments in return for the use of patents or other rights, such as fees for special services provided or for management (other than compensation for expenses incurred which are actually incurred by the permanent establishment) or interest on the amount lent by the enterprise to the permanent establishment. 4. To the extent that it is common practice in a Contracting State to determine the profits attributable to a permanent establishment on the basis of the proportional distribution of the total profits of the enterprise to its various divisions, nothing in paragraph 2 prevents a Contracting State from determining taxable profits by such distribution as is dictated by practice. However, the chosen method of proportional distribution should produce results consistent with the principles contained in this article. 5. No profit is credited to a permanent establishment based solely on the purchase by that permanent establishment of goods or merchandise for the enterprise. 6. If profits include types of income that are specifically mentioned in other articles of this Convention, the provisions of these articles shall not be affected by the provisions of this article. 7. For the purposes of the preceding paragraphs, profits attributable to a permanent establishment are determined in the same way from year to year, unless there are sufficient and compelling reasons to change this procedure.
Article 8International transport
1. Profits earned by a resident of a Contracting State from the operation of sea, air and road transport in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from participation in a pool, joint venture or international vehicle operating organization.
Article 9associated enterprises
1. If: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, (b) or the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State
and in any case, conditions are created or established between two enterprises in their commercial or financial relationships that are different from those that would take place between two independent enterprises, then any profit that could have been credited to one of them, but because of these conditions was not credited to him, may be included in the profits of this enterprise are taxed accordingly. 2. If a Contracting State includes in the profits of an enterprise of that State and, accordingly, taxes the profits on which an enterprise of the other Contracting State is taxed in that other State, and the profits thus included are profits that would accrue to an enterprise of the first-mentioned State if the relationship between the two enterprises were such that They exist between independent enterprises, then this other State will make an appropriate adjustment to the amount of tax levied on such profits. In determining such an adjustment, the other provisions of this Convention should be taken into account and the competent authorities of the Contracting States should consult with each other, if necessary.
Article 10Dividents
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident in accordance with the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 10 per cent of the total amount of the dividends if the beneficial owner is the company (other than a partnership), which directly owns at least 30 percent of the capital of the company paying dividends.; b) 5 percent of the total amount of dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of profits from which dividends are paid. 3. The term "dividends", when used in this article, means income from shares or other rights that are not debt claims, from profit-sharing, as well as income from other corporate rights, which is subject to the same tax regulation as income from shares, in accordance with the laws of the State in which the company is a resident, distributing profits. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment located there or provides independent personal services in that other State from a permanent base located there and a holding company in respect of which the dividends are paid dividends are indeed associated with such a permanent establishment or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply. 5. If a company that is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on dividends paid by that company, except in cases where such dividends are paid to a resident of that other State or where the holding company in respect of which the dividends are paid is actually associated with a permanent establishment or permanent No tax on retained earnings is levied on the company's undistributed profits based in that other State., even if the dividends paid or retained earnings consist wholly or partly of income generated in that other State. 6. Notwithstanding the other provisions of this Convention, if a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subject to additional tax in that other State in accordance with its laws, but the additional tax so charged shall not exceed 5 per cent of the amount of such profits after deduction from the amount of income tax levied in that other State.
Article 11 Percentages
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 per cent of the total amount of the interest. 3. Notwithstanding the provisions of paragraph 2, interest incurred in a Contracting State, received and actually owned by the Government of the other Contracting State or the Central Bank (National Bank), or any financial institution wholly owned by that Government, shall be exempt from tax in the first-mentioned State. 4. The term "interest", as used in this article, means income from debt claims of any kind, secured or unsecured and giving or not giving the right to participate in debtors' profits, and in particular income from government securities and income from bonds or debentures, including premiums and winnings on these securities. securities, bonds, or debentures. Penalties for late payments are not considered as interest for the purposes of this article. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, who is a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment located there or provides independent personal services in that other State from a permanent base located there, and a debt claim in respect of which interest is paid, really refers to such a permanent establishment or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State if the payer is that State itself, administrative divisions, local authorities or a resident of that State. If, however, the person paying the interest, regardless of whether he is a resident of a Contracting State or not, has a permanent establishment or permanent base in a Contracting State in connection with which the debt on which the interest is being paid has arisen and such interest is being paid by such permanent establishment or permanent base, then such interest arises in the State in which such a permanent establishment or permanent base is located. 7. If, due to a special relationship between the payer and the actual owner of the interest, or between both of them and any other person, the amount of interest relating to the debt claim on the basis of which it is paid exceeds the amount that would have been agreed between the payer and the actual owner of the interest in the absence of such a relationship, the provisions of this article apply only to the last mentioned amount. In such a case, the excess part of the payment shall be taxable in accordance with the laws of each Contracting State, taking into account the other provisions of this Convention.
Article 12 Royalties
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the total amount of the royalties. 3. The term "royalties", as used in this article, means payments of any kind received as remuneration for the use or for granting the right to use any copyright in works of literature, art or science, cinematographic films and films or recordings used in radio and television broadcasts, and other means of reproducing images and sound, any patent, trademark, design or model, plan, secret formula or process, software, or for information related to industrial, commercial, or scientific expertise, and payments for the use or grant of the right to use industrial, commercial or scientific equipment. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, who is a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment located there or provides independent personal services in that other State from a permanent base located there, and the right or property in respect of which is paid royalties are indeed associated with such a permanent establishment or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State if the payer is that State itself, or an administrative subdivision, or a local authority, or a resident of that State. If, however, the person paying the royalties, regardless of whether he is a resident of a Contracting State or not, has a permanent establishment or permanent base in a Contracting State in connection with which the obligation to pay royalties has arisen, and such royalties are associated with that permanent establishment or permanent base, then such royalties shall be deemed to have arisen in the State where in which a permanent establishment or permanent base is located. 6. If, as a result of a special relationship between the payer and the actual owner of the royalty or between both of them and any other person, the amount of the royalty relating to the use, right or information on the basis of which it is paid exceeds the amount that would have been agreed between the payer and the actual owner of the royalty in the absence of such a relationship, the provisions of this article shall apply only to the last mentioned amount. In such a case, the excess part of the payment shall be taxable in accordance with the laws of each Contracting State, with due regard to the other provisions of this Convention.
Article 13 Income from the increase in the value of property
1. Income earned by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 located in the other Contracting State may be taxed in that other State. 2. Income earned by a resident of a Contracting State from the alienation of: a) shares of the company's fixed capital, the value of which mainly and directly or indirectly consists of immovable property located in another State, b) or a share in a partnership, trust or property, the value of which interest mainly and directly or indirectly consists of immovable property located in another State. in another State, or of the shares referred to in subparagraph (a) above, may be taxed in that other State. 3. Income from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or from movable property relating to a permanent base held by a resident of a Contracting State in the other Contracting State for the purpose of providing independent personal services, including such income from the alienation of such permanent establishment (separately or together with the entire enterprise) or such a permanent base, may be taxed in that other State. 4. Income earned by a resident of a Contracting State from the alienation of sea, air or road transport operated in international traffic, or movable property related to the operation of such sea, air or road transport, shall be taxable only in that Contracting State. 5. Gains from the alienation of any property other than that referred to in the preceding paragraphs of this article shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14 Independent personal services
1. Income earned by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent nature shall be taxable only in that State, except in the following circumstances, where such income may also be taxed in the other Contracting State: (a) If he has a permanent base on a regular basis in the other Contracting State for for the purposes of carrying out their activities; in this case, only that part of the income that belongs to this permanent base is taxed.; (b) Or if he is present in the other Contracting State for a period or periods exceeding a total of 183 days or more in any twelve-month period beginning or ending in the relevant tax year; in such case, only that part of the income derived from his activities carried on in that other State shall be taxed. 2. The term "professional services" includes, in particular, independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of doctors, dentists, lawyers, engineers, architects and accountants.
Article 15 Dependent personal services
1. Subject to the provisions of articles 16, 18 and 19, salaries, wages and other similar remuneration earned by a resident of a Contracting State in connection with an employment shall be taxable only in that State, unless the employment is performed in the other Contracting State. If the employment is performed in this manner, such remuneration received in connection with it may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration earned by a resident of a Contracting State in connection with an employment performed in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient resides in the other State for a period or periods not exceeding a total of 183 days in any twelve-month period, beginning or ending in the relevant tax year, b) and the remuneration is paid by or on behalf of the employer who is not a resident of another State, c) and the remuneration is not paid by a permanent establishment or a fixed base that the employer has in another State. 3. Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment performed on board a ship or aircraft operated in international traffic may be taxed in the Contracting State of which the enterprise operating the ship or aircraft is a resident.
Article 16 Directors' fees
Directors' fees and other similar payments received by a resident of a Contracting State in his capacity as a member of the board of directors or a similar body of a company that is a resident of the other Contracting State may be taxed in that other State.
Article 17Artists and athletes
1. Notwithstanding the provisions of articles 14 and 15, income earned by a resident of a Contracting State as an artist, such as a theater, motion picture, radio or television artist or musician, or as an athlete from his personal activities carried on in the other Contracting State, may be taxed in that other State. 2. Where income from personal activities exercised by an entertainer or a sportsman in that capacity accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities carried out in a Contracting State by an artist or athlete, to the extent that such activities correspond to the purpose of the visit to that State, are fully or substantially financed from public funds of the other Contracting State or its local authority or public institution. In such a case, the income is taxable only in the Contracting State of which the entertainer or athlete is a resident.
Article 18 Pensions and other similar payments
1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in respect of past employment to a resident of a Contracting State and any annuities paid to such resident shall be taxable only in that State. 2. The term "annuities" means fixed amounts that are periodically paid to an individual at set times during their lifetime or over a defined or fixed period of time in accordance with an obligation to make payments in return for adequate and full compensation in monetary or monetary terms.
Article 19The Civil service
1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or its administrative subdivisions or local authorities to an individual in respect of services rendered to that State or its subdivisions or authorities, shall be taxable only in that State.; (b) However, such salaries, salaries and other similar remuneration shall be taxable only in the other Contracting State if the service is performed in that State and the individual is a resident of that State: (i) is a national of that State; (ii) or has not become a resident of that State solely for the purpose of performing the service. 2. (a) Any pension paid by a Contracting State or its administrative subdivision or local authority, or from funds created by them, to an individual in respect of services rendered to that State or its subdivisions or authorities, shall be taxable only in that State; (b) However, such pension shall be taxable only in the other Contracting State if the individual the person is a resident and a citizen of this State. 3. The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or its administrative subdivision or local authority.
Article 20Students
Amounts that a student or trainee who is or was a resident of the other Contracting State immediately prior to his arrival in a Contracting State and is located in the first-mentioned State solely for the purpose of obtaining education or internship receives for the purposes of his maintenance, education or internship shall not be taxed in that State, provided that the sources of these amounts they are located outside this State.
Article 21other incomes
1. The income of a resident of a Contracting State, irrespective of its source, which is not mentioned in the preceding articles of this Convention, shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income other than income from immovable property defined in paragraph 2 of Article 6 if the recipient of such income, being a resident of one Contracting State, carries on business in the other Contracting State through a permanent establishment located there or provides independent personal services in that other State through a permanent base located there., and the right or property in connection with which the income is paid is actually associated with such a permanent establishment or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply.
Article 22 Capital
1. Capital represented by immovable property referred to in Article 6 owned by a resident of a Contracting State and located in the other Contracting State may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or movable property relating to a permanent base held by a resident of a Contracting State in the other Contracting State for the purpose of providing independent personal services, may be taxed in that other State. 3. Capital represented by vehicles operated by a resident of a Contracting State in international traffic and movable property related to the operation of such vehicles shall be taxable only in that Contracting State. 4. All other elements of the capital of a resident of a Contracting State are taxable only in that State.
Article 23 Avoidance of double taxation
1. In Slovakia, double taxation is eliminated as follows: Slovakia, when collecting taxes from its residents, may include the tax base from which such taxes, types of income or capital are levied, which, in accordance with the provisions of this Convention, may also be taxed in Kazakhstan, but allows as a deduction from the amount of tax assessed according to such a base, the amount of, equal to the tax paid in Kazakhstan. Such deduction, however, should not exceed that portion of the Slovak tax accrued prior to the deduction, which corresponds to income or capital that, in accordance with the provisions of this Convention, may be taxed in Kazakhstan. 2. In Kazakhstan, double taxation is eliminated as follows: (a) If a resident of Kazakhstan earns income or owns capital that, in accordance with the provisions of this Convention, may be taxed in Slovakia, Kazakhstan will allow: (i) deduction from the income tax of that resident an amount equal to the income tax paid in Slovakia; (ii) deduct from the capital tax of this resident an amount equal to the capital tax paid in Slovakia. The amount of tax deductible in accordance with the above provisions should not exceed the tax that would be assessed on the same income in Kazakhstan at the rates applicable there; b) if a resident of Kazakhstan receives income or owns capital that, in accordance with the provisions of this Convention, is taxable only in Slovakia, Kazakhstan may include this income or capital is included in the tax base, but only for the purpose of setting the tax rate on such other income or capital as is subject to taxation in Kazakhstan. 3. If, in accordance with any provision of the Convention, income earned or capital owned by a resident of a Contracting State is exempt from tax in that State, that State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempt income or capital.
Article 24 Non-discrimination
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any related obligation other or more burdensome than taxation and related obligations to which nationals of that other State are or may be subjected in the same circumstances, in particular with respect to residency. This provision, notwithstanding the provisions of article 1, also applies to persons who are not residents of one or both of the Contracting States. 2. The taxation of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourable in that other State than the taxation of enterprises of that other State engaged in similar activities. This provision should not be interpreted as obliging a Contracting State to grant to residents of the other Contracting State such personal tax benefits, discounts and deductions for tax purposes based on their civil status or marital status that it grants to its residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 6 of Article 12 apply, interest, royalties and other payments made by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of such enterprise, be deductible on the same terms as if they were paid to a resident of the first the mentioned State. Similarly, any debt owed by an enterprise of a Contracting State to a resident of the other Contracting State must, for the purposes of determining the taxable capital of such enterprise, be deductible under the same conditions as debt owed to a resident of the first-mentioned State. 4. Enterprises of a Contracting State whose capital is wholly or partly owned or controlled directly or indirectly by one or more residents of the other Contracting State shall not be subject in the first-mentioned State to any taxation or any obligations related thereto that are other or more burdensome than the taxation and related obligations to which they are or may be subject. other similar enterprises of the first mentioned State.
Article 25The procedure of mutual agreement
1. If a person considers that the actions of one or both of the Contracting States lead or will lead to his taxation not in accordance with the provisions of this Convention, he may, regardless of the remedies provided for by the domestic law of those States, submit his case to the competent authority of the Contracting State of which he is a resident, or, if his The case falls within the scope of paragraph 1 of article 24, to the competent authority of the Contracting State of which it is a national. The application must be submitted within three years from the date of the first notification of actions leading to taxation not in accordance with the provisions of this Convention. 2. The competent authority shall endeavour, if it considers the application to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State with a view to avoiding taxation not in accordance with this Convention. Any agreement reached will be executed regardless of any time limits provided for by the national legislation of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult with each other with a view to eliminating double taxation in cases not provided for in this Convention. 4. The competent authorities of the Contracting States may enter into direct contacts with each other, including meetings of a joint commission consisting of themselves or their representatives, in order to reach agreement within the meaning of the preceding paragraphs.
Article 26 Information exchange
1. The competent authorities of the Contracting States shall exchange information necessary to comply with the provisions of this Convention or the domestic laws of the Contracting States relating to taxes to which this Convention applies, insofar as taxation is not contrary to this Convention. The exchange of information is not limited to article 1. Any information received by a Contracting State shall be treated as confidential in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and administrative authorities) engaged in the assessment or collection, enforcement or prosecution, or consideration of appeals concerning taxes subject to this Convention. Such persons or authorities use the information only for these purposes. They may disclose this information during an open court hearing or when making court decisions. 2. In no case shall the provisions of paragraph 1 be interpreted as imposing obligations on a Contracting State: (a) to take administrative measures contrary to the laws and administrative practices of that or the other Contracting State; (b) to provide information that cannot be obtained under the laws or in the ordinary course of administrative practice of that or the other Contracting State.; c) provide information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (public order).
Article 27members of diplomatic missions and Muslim institutions
Nothing in this Convention affects the tax privileges of members of diplomatic missions and consular posts in accordance with the general rules of international law or in accordance with the provisions of special agreements.
Article 28 Entry into force
1. This Convention is subject to ratification and the instruments of ratification will be exchanged as soon as possible. 2. This Convention shall enter into force on the 60th day after the date of the exchange of instruments of ratification and its provisions shall apply: (a) To taxes withheld at source on amounts of income received on or after the first of January of the calendar year following the year of entry into force of this Convention.; (b) And with respect to other taxes on income and on capital for taxable periods beginning on or after the first day of January in the calendar year following the year of entry into force of this Convention.
Article 29 Termination of action
This Convention shall remain in force until terminated by one of the Contracting States. Any Contracting State may terminate the Convention by giving notice of termination through diplomatic channels at least six months before the end of any calendar year following the expiration of a period of five years from the date of entry into force of this Convention. In such a case, this Convention shall terminate: (a) in respect of taxes withheld at source on amounts of income received on or after the first of January of the calendar year following the year of notification; (b) and in respect of other taxes on income and capital for taxable periods beginning on or after the first of January. January of the year following the year of notification submission.
In witness whereof, the undersigned, being duly authorized thereto, have signed this Convention.
Done in two copies in ________ ____ numbers, ____________ month of the year 200__ in Kazakh, Slovak, and English, with all texts having the same validity. In case of divergence of interpretation, the English text is decisive.
Behind For the Republic of Kazakhstan, the Slovak Republic
President
Republic of Kazakhstan
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