On approval of the convention between the Republic of Kazakhstan and the Czech Republic on the avoidance of double taxation and the inadmissibility of tax evasion in relation to income and capital taxes
Law of the Republic of Kazakhstan dated November 9, 1998 No. 294-I
Approve the convention between the Republic of Kazakhstan and the Czech Republic on the avoidance of double taxation and the inadmissibility of tax evasion in relation to income and capital taxes, signed in Almaty on April 9, 1998.
President Of The Republic Of Kazakhstan
Convention between the Republic of Kazakhstan and the Czech Republic on avoidance of double taxation and avoidance of tax evasion with respect to income and capital taxes
Bulletin of international treaties of the Republic of Kazakhstan, 2000, N 6, Article 62. Effective October 29, 1999 - "Bulletin of diplomacy", Special Issue N 2, September 2000, page 86
The Republic of Kazakhstan and the Czech Republic, with the intention of concluding a convention on the avoidance of double taxation and the Prevention of tax evasion with respect to income and capital taxes, agreed on the following:
Article 1 persons to whom the Convention applies
This convention applies to persons of one or both Contracting States who are residents of the contracting states.
Article 2 taxes applicable to the convention
1.this convention applies to income and capital taxes introduced on behalf of the Contracting States or its administrative-territorial parts or local self-government bodies, regardless of the methods of tax collection. 2. Taxes on income from movable or immovable property, including taxes on the total amounts of wages or fees paid by enterprises, all taxes included in the total amount of income, the sum of capital, or income or capital, as well as taxes on the increase in the value of capital, are considered income and capital taxes. 3. taxes to which the Convention applies are partially: A) in the Republic of Kazakhstan: (i) corporate income tax; (ii) personal income tax; (iii) tax on property of legal entities and individuals; (hereinafter referred to as the "Kazakhstan tax"); (B) in the Czech Republic: (i) tax on income of individuals; (ii) tax on income of legal entities; (III) tax on real estate (hereinafter referred to as the "Czech tax"). 4.the Convention shall also apply to any similar or practically similar taxes introduced in addition to or in place of taxes in force after the date of signing this convention. The competent authorities of the contracting states inform each other about all significant changes made to their tax laws. Warning. Article 2 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 3 general definitions
1. for the purposes of this convention, unless otherwise provided in the context: (A) the term" Kazakhstan " means the Republic of Kazakhstan and, when used in a geographical sense, the term "Kazakhstan" includes the state territory of the Republic of Kazakhstan and the regions in which Kazakhstan exercises its sovereign rights and jurisdiction in accordance with its legislation and international treaties to which it is a party; (ii) the term" Czech Republic "refers to the territory of the Czech Republic in which the sovereign rights of the Czech Republic are exercised in accordance with Czech law and international law in relation to it; b) the terms" one Contracting State "and" other Contracting State "refer to Kazakhstan or Belgium, depending on the context; C) the term "person"; d) the term" company "means an entity to which any subject is entitled, or any independent legal entity to which the subject is deemed to have rights for tax purposes; F) the terms" enterprise of the Contracting State "and" enterprise of the other Contracting State "respectively mean an enterprise carried out by a resident of the Contracting State and; (ii) means any legal entity, partnership or association that has its status on the basis of the current laws of one of the contracting states; g) the term" international transport "means any transport by sea or aircraft used by a resident of the contracting state, except in cases where the sea or aircraft is used only between points in the second Contracting State; h) the term" competent authority " means: (i) in the case of Kazakhstan - the Ministry of Finance or its authorized representative; (ii) in the case of the Czech Republic - means the Ministry of Finance or its plenipotentiary representative; (i) the term "capital" means movable or immovable property and includes (but is not limited to) shares or other documents confirming ownership, bills, bonds or other debt certificates and patents, trademarks, copyrights or other similar rights or property. 2. When one of the contracting states applies this convention in any period of time, any term not defined in it, unless the original is otherwise considered, shall have its current meaning in accordance with the law of that state, and any meaning in accordance with its application in the tax laws of that state shall have the meaning assigned to the term in accordance with other laws of that state for purposes related to the taxes to which the Convention applies. Warning. Article 3 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 4
Resident
1.for the purposes of this convention, the term "resident of the contracting state" means any person subject to taxation in it on the basis of his / her place of residence, residence, place of registration or incorporation, place of effective government or any other criterion of a similar nature under the legislation of this contracting state, as well as includes the contracting state and any administrative-territorial unit or local authority. However, this term does not cover any person subject to taxation in this Contracting State, only with respect to income from sources in this Contracting State or capital located there. 2. if, on the basis of the provisions of Paragraph 1, an individual is a resident of both Contracting States, then his status is determined as follows: a) he is considered a resident of a state that has permanent housing belonging to him; (b) he is considered a resident of the state in which he usually resides, if it is not possible to determine the state in which he has common vital interests, or if he does not have permanent premises in one of the States at his disposal, if it is not possible to determine the state in which he has common vital interests; ; (c) he is considered a resident of the state of which he is a citizen, if he usually resides in either of the States or does not reside in one of them; (d) if the status of a resident cannot be determined in accordance with subparagraphs a) - C), the competent authorities of the Contracting States shall resolve the issue in mutual agreement. 3.if, on the basis of the provisions of Paragraph 1, a person, other than an individual, is a resident of both Contracting States, then he is considered a resident of the state in which his particular place of government is located. Warning. Article 4 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 5
Permanent establishment
1.for the purposes of this convention, the term "permanent establishment" means a permanent place of activity in which the activities of the enterprise are carried out in whole or in part. 2.the term" permanent establishment " partly includes: a) a place of management; b) a division; C) an office; d) a factory; e) a workshop; and f) any place that produces or explores natural resources. 3. The term" permanent establishment " also includes: a) a construction site or a construction, installation or assembly object or related observation activity, but only if such a site, object or activity exists for a period of more than twelve months; (B) services, including consulting or management services, by employees or other service members accepted for such purposes by an enterprise of the same contracting state, but only if such services (for this purpose or for a related project) last more than 12 months within the country. For the purposes of determining the temporary restrictions specified in this paragraph, an activity carried out by an associate with a second enterprise in accordance with Article 9 of the Convention shall be considered as an activity carried out by an associate enterprise if the activity meets the following conditions: A) is similar in essence to the activity carried out by the last mentioned enterprise, and B) is carried out within the framework 4. Regardless of the preceding provisions of this article, the term" permanent establishment " refers to: (a) the use of buildings only for the purposes of storage, display or dispatch of goods or products belonging to enterprises; (b) the maintenance of stocks of goods or products belonging to the enterprise only for the purposes of storage, display or dispatch; (C) the maintenance of stocks of goods or products belonging to the enterprise; (d) the maintenance of a permanent place of service only for the purpose of purchasing goods or products for the enterprise or collecting information; (F) the use of a permanent place of service only for the purpose of carrying out any other activity of a preparatory or auxiliary nature for the enterprise; (f) the aggregate activity of a permanent place of service resulting from such 5. Regardless of the provisions of Paragraphs 1 and 2, if a person other than a trusted agent with independent status, to which paragraph 6 below applies, acts on behalf of the enterprise and has the authority in the Contracting State to conclude a contract on behalf of the enterprise and, as a rule, implements it, if the activities of such a person are not limited to the types of activities as stated in the provisions of Paragraph 4, and if they are carried out through a permanent place of activity, does not turn this permanent place of activity into a permanent institution in accordance with the provisions of this paragraph, in it, this enterprise is considered to have a permanent institution in this state in relation to any of these types of activities. 6.an enterprise shall not be considered as an enterprise with a permanent establishment in the Contracting State only for engaging in entrepreneurial activity in this state through an intermediary, general agent-commission agent or any other trustee with independent status, provided that such persons act in the performance of their usual duties. However, if the activities of such an agent are carried out in full or almost completely on behalf of such an enterprise, and conditions are created between such an enterprise and the agent that differ from those that can be established between independent enterprises in their commercial and financial relations, then he is not considered an agent with independent status in the concept of this paragraph. 7. The fact that a company that is a resident of a contracting state controls or controls a company that is a resident of another contracting state or engaged in this activity in that other state (through a permanent institution or otherwise) may not imply that one of these companies is a permanent institution of the other independently. Warning. Article 5 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
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 from agricultural or forestry work) may be taxed in this 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. In any case, the term includes real estate auxiliary property, livestock and equipment used in agriculture and forestry, rights to which general legal provisions on land ownership apply, income from real estate, the right to receive variable or lump sum payments provided as compensation for the development of mineral substances, ore sources and other natural resources, or the right to develop them; sea, river and aircraft are not considered real estate. 3. The provisions of Paragraph 1 apply to income received from the direct use, lease or use of real estate in any other form. 4.the provisions of Paragraphs 1 and 2 apply to the income received by the enterprise from real estate and used for independent individual services.
Article 7
Income from business activities
1.if the enterprise has carried out or has not carried out any activity in it through the last permanent institution located in another Contracting State, The Profit of the contracting state of the enterprise shall be taxed only in this state. If the enterprise, as mentioned above, carries out or has not carried out this activity, in favor of the enterprise, in another state, but only within the limits attributable to: a) to such a permanent institution; (B) the goods or products sold through a permanent institution may be taxed with respect to the sale of the same or similar goods or products in that other state. 2. Taking into account the provisions of Paragraph 3, if an enterprise of one Contracting State carries out or carries out entrepreneurial activity in another contracting state through a permanent institution located there, then in this case, the benefit that they can receive in full independent operation, in which it is a permanent institution, if it is a separate and independent enterprise engaged in such or similar activities and acting completely independently, shall be attributed to this permanent institution in each contracting state. 3. When determining the profit of a permanent institution, regardless of whether it is spent in the state in which the permanent institution is located or outside it, thus, including executive and general management costs, it is allowed to assimilate the costs incurred for the purposes of the permanent institution. However, such deductions are not allowed in respect of amounts paid for the use of patents or other rights by royalties, fees or other similar payments to the head office of the enterprise or any of its other similar offices, or by payment of commissions for the provision of specific services or management, or by payment of interest on the loan of funds of a permanent institution, except in the case of Similarly, the amounts received by a permanent institution in the form of royalties, fees and similar payments for the use of patents or other rights from the head office of the enterprise or any of its other divisions, in the form of commission payments for the provision or management of special services, or in the form of income from debt claims related to a monetary debt issued to the head office of the enterprise or any other 4. None of the provisions of Paragraph 2 to determine the amount of profit to be attributed to a permanent institution on the basis of the distribution of the total amount of income of the enterprise for its various parts by each article in the same amount as in the usual practice of the contracting state does not prevent this Contracting State from determining the profit to be taxed by such distribution, which can be applied in the usual practice of this contracting state; however, in order for the results to coincide with the principles set out in this article, such a distribution method must be used. 5. No profit received by a permanent institution on the basis of the purchase of goods or only products for enterprises to this permanent institution shall be counted in addition. 6.for the purposes of the preceding paragraphs, the profit attributable to a permanent institution is determined by the same method year-by-year, if there are no irrefutable and sufficient reasons for other circumstances. 7.if profit includes the types of income referred to separately in other articles of this convention, or income derived from an increase in the value of capital, the provisions of these articles shall not affect the provisions of this article. Warning. Article 7 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 8
Sea and air transport
1.profits received by a resident of one of the contracting states from the use of sea or aircraft in international transportation shall be taxed only in that state. 2.the provisions of Paragraph 1 also apply to profits from participation in a pool, joint venture or international vehicle operation organization.
Article 9
Associated enterprises
1. In the following cases: a) an enterprise of one Contracting State is directly or indirectly involved in the management, control or capital of an enterprise of another Contracting State, or B) only one person is 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 in commercial and financial relations between two enterprises, in it-if, under the last Conditions, any profit that can be credited to one of them, but not credited to it due to the presence of these circumstances, can be included in the profit of this enterprise and, accordingly, taxed. 2. If an enterprise of another contracting state pays tax in this other state in the event that the contracting state introduces and taxes accordingly on the profit of the enterprise of this state, and the profit introduced in this way is the profit that can be credited to the enterprise of the first said state, if the conditions concluded between the two enterprises are the same as those that occur between independent enterprises, then this other state must make an appropriate adjustment to the amount of tax levied on this profit. When determining such an amendment, other provisions of this convention shall be considered, and the competent authorities of the Contracting States shall consult with each other if necessary. 3.the provisions of Paragraph 2 shall not apply in cases of deception, negligence or deliberate failure to perform duties.
Article 10
Dividends
1.dividends paid by a company that is a resident of one contracting state to a resident of another contracting state may be taxed in that other Contracting State. 2.however, such dividends may be taxed in accordance with the laws of that state in the same Contracting State in which the dividend-paying company is a resident, but if the actual owner of the dividends is a resident of another Contracting State, then the tax levied in this way does not exceed 10 percent of the total amount of dividends. The competent authorities of the contracting States resolve the issue of approaches to such restrictions by mutual agreement. This clause does not apply to the taxation of the company due to the profit 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, participation in profits, as well as other income subject to such taxation, such as income from shares in accordance with the legislation of the state in which the company making payments is a resident. 4. If the actual holder of dividends, who is a resident of the Contracting State, carries out business activities through a permanent institution located in another state in which the dividend-paying company is a resident, or provides personal services independent of a permanent base located in that other state, and the holding company in which the dividends are paid is associated with such a permanent institution or permanent base, it actually belongs to such a permanent institution or permanent base. In such a case, the provisions of Article 7 or 14, depending on the order, apply. 5. If a company that is a resident of a contracting state receives profit or income from another contracting state, dividends paid by the company may not be taxed by this other state, even if the dividends are paid or retained earnings consist of income received in this other state in full or in part, the retained earnings of the company should not be taxed on retained earnings. 6.none of the provisions of this convention shall be understood as a barrier to additional taxation by the contracting state in favor of a company belonging to a permanent institution of that state, which is a national Person of that state, if any additional tax calculated in this way does not exceed 5 percent of the amount of such income that was not taxed in previous tax years. For the purposes of this paragraph, profit is determined after deducting from the amounts of all taxes other than the additional tax referred to in this paragraph, levied in the Contracting State in which the permanent institution is located. Warning. Article 10 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 11
Percentages
1.interest accrued in one contracting state and paid to a resident of another contracting state may be taxed in this other state. 2.however, such interest may be taxed in the state in which they are accrued and in accordance with the laws of this state, but if the recipient and actual owner of the interest is a resident of the Contracting State, then the tax calculated in this way will not exceed 10 percent of the total amount of interest. 3. Regardless of the provisions of Paragraph 2 of this article, the interest paid to a resident of the second Contracting State arising in the Contracting State and being its de facto owner is paid to: a) the Government of the second Contracting State, an administrative-territorial unit or local authority, the Central (National) Bank of the second Contracting State or, if the purpose of; or B) the Government of the second contracting state, an administrative-territorial subdivision or local authority, the Central (National) Bank of the second contracting state or, if the purpose of establishing a financial organization is to support exports, is associated with a debt or loan guaranteed by a financial organization wholly owned by the Government of the second contracting state, 4. The term" interest " when used in this article means income from any debt claims that give or do not give the right to participate in the debtor's favor, secured or unsecured, and in particular income from government securities and income from bonds or debt obligations, including interest and winnings on these securities, bonds or debt obligations. The term" interest " does not include any income considered as dividends in accordance with the provisions of Paragraph 3 of Article 10 of this convention. 5. The provisions of Paragraphs 1 and 2 shall not apply if the actual owner of interest, who is a resident of the contracting state, is engaged in business activities here through a permanent institution located there in another Contracting State from which the interest arises, or provides personal services there independently from the last permanent base located there in this other state, and the debt claim to be paid is actually related to such a permanent institution or permanent base. In this case, the provisions of Article 7 or Article 14 apply, depending on the order. 6.if the payer of interest is a resident of this state, then the interest is considered to have arisen in the Contracting State. However, if the payer of interest has a permanent institution or permanent base due to debts incurred, regardless of whether the person is a resident of the Contracting State or not, and such interest is paid by this permanent institution or permanent base, then in such cases the interest is considered accrued in the state where the permanent institution or permanent base is located. 7. If, due to a special relationship between the payer and the actual owner of the interest, or between the two and any third party, the total amount of interest subject to the debt claim and paid on its basis exceeds the amount that can be agreed between the payer and the actual owner of the interest in the absence of such a relationship, then the provisions of this article apply only to the last specified amount. In this case, the excess of the payment is subject to taxation in accordance with the laws of each Contracting State, subject to other provisions of this convention. Warning. Article 11 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
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 are also taxed in the Contracting State in which they are credited 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, then the tax levied in this way should not exceed 10 percent of the total amount of the royalty. The competent authorities of the Contracting State shall decide on the application of such restrictions by mutual agreement. 3. The term" royalty", when used in this article, refers to the use of software tools, cinematographic films or television equipment.- or magnetic tapes for radio broadcasting, any patent, trademark, design or pattern, plan, confidential equation or process, or any form of payment charged as a reward for the use or provision of any copyright granted to literature, art or scientific works, including information relating to industry, commercial or scientific practice and payments in the use or provision of rights to acquire industrial, commercial or scientific equipment. 4. 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, carries out business activities through a permanent facility located in another contracting state from which the royalty originated, or provides personal services independent of a permanent 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 order. 5. If the payer is a resident of this state, the amount of royalties is considered to arise in this Contracting State. However, if the royalty-payer is a resident of the contracting state, regardless of whether he or she has a permanent institution or permanent base in the contracting state and the right or property in respect of which the royalty is paid is actually related to them and these royalties are deemed to be accrued in the state in which that permanent institution or permanent base is located. 6. If, under the influence of exclusive relations between the payer and his real owner or both and any other party, the amount of royalties paid on their basis, subject to the use of rights or information, exceeds the amount that can be agreed between the payer of royalties and his real owner in the absence of such relations, then the provisions of this article apply only to the last specified amount. In this case, the excess of the payment is subject to taxation in accordance with the law of each contracting state, in which interest is charged in accordance with the laws of this state, subject to the appropriate consideration of other provisions of this convention.
Article 13
Income from the increase in the value of property
1.income received by a resident of a contracting state from the withdrawal of immovable property, as defined in Article 6 and located in another contracting state, may be taxed in this other state. 2.an increase in value received by a resident of a contracting state from the deprivation of ownership or other rights of shares, shares in a company that receive more than 50 percent of its value from real estate located in the second contracting state may be taxed in this second contracting state. 3. Income from movable property that constitutes part of the business property of a permanent establishment owned by an enterprise of a contracting state in another Contracting State, or movable property with respect to a permanent base that can be used by a resident of another contracting state for independent personal service purposes, including such income from the exclusion of such a permanent establishment (individual or entire enterprise as a whole) or from the exclusion of such a permanent base, may be taxed in that other state. 4. Income received by a resident of a contracting state from the withdrawal of sea or aircraft used in international transportation or movable property related to the use of such air or sea vessels is subject to taxation only in that Contracting State. 5.income from the removal of any other property referred to in the previous paragraphs shall be taxed only in the Contracting State in which the person removing such property is a resident. Warning. Article 13 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 14
Independent private services
1. income received by a resident of a Contracting State in relation to the provision of professional services or activities of an independent nature may be taxed in this other state, except in cases where such income is taxed in another Contracting State: A) if he has a permanent base under his permanent jurisdiction in another Contracting State for the purpose of carrying out this activity assigned to him; in this case, the part of income related to this permanent base shall be taxed in this other state; or (B) if the duration of his arrival in another state is within any interval of twelve months, a period or terms totaling more than 183 days; in this case, only a part of the income received in the course of carrying out this activity in this other Contracting State may be taxed in this other contracting state. 2. 1 when calculating the days referred to in Paragraph B), the following days are taken into account: a) ALL days of participation, including days of arrival and departure, and B) days spent outside the state, such as holidays (Saturday and Sunday), national holidays, vacation and working trips, directly related to the implementation of the recipient's activities in this state, resumed after the completion of this activity in the territory of this state. 3. In order to determine the amount of profit from this activity and their relation to a permanent institution in accordance with the principles, similar to those mentioned in Article 7, income related to a permanent base may be taxed in this other state. 4.the term" professional services " refers to partially independent scientific, literary, educational or teaching services, as well as independent services of doctors, lawyers, engineers, architects, dentists and accountants.
Article 15
Provision of domestic services that are not carried out independently
1.wages and other similar types of remuneration received by a resident of a Contracting State in connection with work on a lease, subject to the provisions of articles 16,18 and 19, are subject to taxation only in this state, if such work on a lease is not performed in another contracting state. If the work on the lease was performed in this way, the remuneration received from the left side may be taxed in that state. 2. For remuneration received by a resident of a Contracting State in connection with work on a lease performed in another Contracting State, independent of the provisions of Paragraph 1, if the following conditions are met: a) if the recipient of remuneration works in another state for a period or periods of no more than 183 days in any twelve-month lease queue, and B) if the remuneration is paid on behalf of a tenant or tenant who is not a resident of another state, (c) remuneration is subject to taxation only in the first named state, if it is not paid by a permanent institution or permanent base owned by the tenant in another state. 3. 1 when calculating concubines referred to in Paragraph B), the following days are taken into account: a) ALL days of participation, including days of arrival and departure, and B) days spent outside the state, such as holidays (Saturday and Sunday), national holidays, vacation and working trips, directly related to the implementation of the recipient's activities in this state, resumed after the end of this service in the territory of this state. 4. The term "employer" referred to in Paragraph 2 refers to a person who has the right to conduct work and is responsible and at risk in connection with the performance of these works. 5.remuneration received in respect of rental work performed on board sea or aircraft used in international transportation, regardless of the preceding provisions of this article, may be taxed in the Contracting State, which is the resident of the enterprise operating the sea or aircraft.
Article 16
Directors ' remuneration
Directors ' Remuneration and payments received by a member of the board of directors who is a resident of another similar Contracting State, or a resident of a contracting state as a body of a similar company, may be taxed in that other state.
Article 17
Artists and athletes
1.regardless of the provisions of Articles 14 and 15, the income of a resident of a contracting state from the exercise of his / her activities in another contracting state, such as a theater, film, radio or television artist, or as a musical figure, or as an athlete, may be taxed in that other state. 2. If the income received from the activities of an art worker or athlete in relation to the personal activities performed in this way does not affect the art worker or athlete, but another person, then this income may be taxed in the Contracting State in which the activities of a cultural worker or art worker or athlete were carried out, regardless of the provisions of Articles 7, 14 and 15.
Article 18
Pensions and other payments
1.in the aggregate of Paragraph 2 of Article 19, pensions and other such remuneration paid to a resident of a Contracting State for work previously carried out, and any annuity of annuities paid to such a resident, shall be taxed only in that state. 2.The term" annuity " means the obligation to pay such payments in exchange for cash and full remuneration, or in cash, a fixed amount of funds paid to an individual during his entire life or in one defined or fixed period of time. 3. Child support and other similar payments (including child care payments) arising in the contracting state and paid to a resident of another Contracting State are taxed only in that parent state.
Article 19
Public service
1. (a) any individual by the contracting state or its administrative-territorial divisions or local government body shall be taxed only in that state on fees, wages and other similar remuneration other than pensions paid to that state or administrative division or local government body in connection with the services rendered. (B) however, if the activity is conducted in that state and the individual is a resident of that state such remuneration, wages and other similar remuneration shall be subject to taxation only in another Contracting State if: (i) is a citizen of that state; or (ii) has not been a resident of that state solely for the purpose of carrying out the services. 2. (a) any pension paid to an individual from the Contracting State or administrative unit or local authorities or funds established by them for that state or its divisions or activities carried out for the local authority shall be subject to taxation only in that state. b) however, if an individual is a resident and citizen of that state, such a pension is subject to taxation only in another Contracting State. 3. The provisions of Articles 15, 16 and 18 apply to fees, salaries and other similar remuneration and pensions in relation to activities carried out in connection with business activities of the contracting state or its administrative subdivision or local authority.
Article 20
Students
1.if the following payments arise from sources outside the first named state, payments for the purposes of residence and education shall not be taxed in this state by a student or a person undergoing professional education who is and is residents of another contracting state prior to his / her arrival directly in the contracting state and is traveling only for the purpose of training or education in the first named state. 2. The person referred to in Paragraph 1 of this article has the right to the same benefits, exemptions or deductions in respect of grants, scholarships not specified in Paragraph 1 of this article, and similar benefits and remuneration from Hired work in respect of taxes granted to residents of the contracting state in which he / she is at the time of such education, internship. Warning. Article 20 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 21
Other earnings
1.types of income of a resident of a contracting state that are not provided for in the previous articles of this convention, regardless of where they arise, shall be taxed only from that state. 2.regardless of the provisions of Paragraph 1 of this article, such income may be taxed in this second contracting state if a resident of the contracting state receives such income from sources in the second contracting state. Warning. Article 21 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 22
Capital
1.capital, as mentioned in Article 6, represented in the form of real estate, which is the property of one Contracting State, resident and located in another contracting state, is subject to taxation in this other state. 2. Capital presented in the form of movable property, which is part of the business property of a permanent institution owned by an enterprise of a contracting state in another Contracting State, or movable property owned by a resident of a contracting state on a permanent base located in another contracting state for the purposes of providing independent personal services, may be taxed in this other state. 3. Capital provided in international transportation in the form of sea and aircraft used by a resident of the contracting state and movable property related to the use of such Sea and aircraft shall be taxed only in this contracting state. 4.all other elements of the capital of a resident of the Contracting State shall be taxed only in this state.
Article 23
ELIMINATION OF DOUBLE TAXATION
1.in the case of a resident of Kazakhstan, double taxation shall be abolished as follows: If a resident of Kazakhstan receives income or owns capital that may be taxed in the Czech Republic in accordance with the provisions of this convention, Kazakhstan shall: A) deduct from the income tax of such resident an amount equal to the income tax paid in the Czech Republic, b) deduct from the capital tax of such resident an amount equal to the capital tax paid in the Czech Republic. Such a deduction, depending on the circumstances, should not exceed the amount of income or capital tax accrued before the deduction from income or capital, which in any case may be taxed in the Czech Republic. 2. In accordance with the provisions of the legislation of the Czech Republic on the avoidance of double taxation, in the case of a resident of the Czech Republic, double taxation shall be abolished as follows: when the tax on its residents is calculated, the Czech Republic may include income or capital taxable in the Republic of Kazakhstan in the taxable base from which such taxes are levied, but However, such a deduction does not exceed the amount of Czech tax calculated before the deduction of income or capital, which may be taxed in Kazakhstan in accordance with the provisions of this convention. 3.If the income or capital received by a resident of a contracting state is exempt from taxation in that contracting state in accordance with any provisions of this convention, such a Contracting State may, however, take into account the amount of income and capital exempt from taxation when calculating the amount of tax on the rest of the income and capital of such a resident. Warning. Article 23 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 24
Do not discriminate
1.the National persons of the contracting state shall not be subject to any taxation or any obligation related to it, which is different or more burdensome than the taxation and related obligation to which the National persons of the second contracting state may or may be subject in the second contracting state in such, in particular, residency-related circumstances. This regulation also applies to persons who are not residents of one or both Contracting States, regardless of the provisions of Article 1 of the convention. 2. Taxation of a permanent establishment of an enterprise of a contracting state in the second contracting state or a permanent base of a resident of a contracting state in the second contracting state is no less convenient in this second Contracting State than taxation of enterprises or residents of this second contracting state engaged in such activities. This regulation should not be interpreted as obliging the contracting state to provide such individual tax benefits, exemptions and deductions that it grants to its residents for tax purposes on the basis of their civil status or marital status to residents of the second contracting state. 3. Except in cases 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 paid by an enterprise of a contracting state to a resident of another contracting state shall be subject to deduction in the same cases as when they were originally paid to a resident of this state in order to determine the taxable profit of such enterprise. Similarly, any arrears of an enterprise of a Contracting State to a resident of another contracting state shall be subject to deduction in the same cases as arrears to a resident of the first named state in order to determine the taxable capital of this enterprise. 4. Enterprises of the contracting state, whose capital fully or partially belongs to one or more residents of another Contracting State, or to which they directly or indirectly control it, shall not be subject to taxation and any obligations that are different or more severe than other such enterprises of the first mentioned state are subject to or may be subject to, and related obligations in the first mentioned state. 5.the provisions of this article shall apply to taxes of any kind and nature, independent of the provisions of Article 2. Warning. Article 24 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 25
Mutual agreement procedure
1.if the CJSC considers that the actions of one or both Contracting States lead to taxation that does not comply with the provisions of this convention, it may, regardless of the means of protection provided for by the internal laws of that state, submit its business to the jurisdiction of the competent authorities of the contracting state in which it is a resident, or the contracting state of which it is a National person, if its situation meets paragraph 1 of Article 24. The application must be submitted within three years from the date of first notification of actions leading to taxation that are not in accordance with the provisions of the convention. 2.the competent authority shall seek to resolve the issue in mutual agreement with the Competent Authority of another contracting state in order to avoid taxation that does not comply with the convention, if it finds that the claim has grounds and cannot come to a satisfactory decision on its own. Any agreement reached must be implemented regardless of any temporary restrictions in the internal laws of the contracting states. 3. The competent authorities of the contracting states will seek to resolve by mutual agreement any difficulties or doubts arising in the interpretation or application of the convention. They may also consult with each other for the purpose of abolishing the double tax in cases not provided for by the convention. 4.the competent authorities of the contracting states may interact directly with each other in order to agree and reach an understanding of the preceding points. If it is necessary to organize an oral opinion to reach an agreement, such a discussion may take place within the framework of a meeting of the commission, consisting of representatives of the competent authorities of the contracting states.
Article 26
INFORMATION EXCHANGE
1.the competent authorities of the Contracting States shall exchange information necessary for the implementation or administration of the provisions of this convention, or the application of national legislation in respect of taxes of any kind levied on behalf of the Contracting States or their administrative-territorial divisions or local authorities, to the extent that taxation does not contradict this convention. The exchange of information is not limited to Articles 1 and 2 of this convention. 2. Any information obtained by a contracting state in accordance with paragraph 1 of this article is considered confidential, as is information obtained in accordance with the national legislation of that contracting state, and may be disclosed only to persons or bodies (including courts and administrative bodies) engaged in both the assessment or collection, compulsory collection or judicial prosecution of taxes referred to in Paragraph 1 of this article, or the consideration of Appeals and supervision of all of the above. Such persons or bodies may use information only for these purposes. They may disclose information during an open court session or during the adoption of court decisions. Regardless of what is written above, the information received by the Contracting State may be used for other purposes in accordance with the laws of the two Contracting States, and the Competent Authority of the requested contracting state consents to such use. 3. the provisions of Paragraphs 1 and 2 of this article shall apply to the Contracting State: (a) the application of administrative measures contrary to the legislation and administrative practices of this or the second Contracting State; (B) the provision of information that cannot be obtained under the law of this or the second contracting state or in the course of normal administration; (c) information that may disclose any trade, business, industrial, commercial or professional secret or trade process, or information whose disclosure may be contrary to public policy (ordre public), shall not be interpreted in such a sense as 4. If information is requested by one Contracting State in accordance with this article, the other Contracting State shall take measures to collect the information requested by this second contracting state, even if such information is not required by this second Contracting State for its own tax purposes. The obligation contained in the previous sentence is within the limits of Paragraph 3 of this article, but such restrictions are not interpreted as allowing the Contracting State to refuse to provide information only because of its lack of internal interest in such information. 5. The provisions of Paragraph 3 of this article shall not be interpreted as authorizing the Contracting State to refuse to provide information only because a bank, other financial institution, nominal holder or agent or trustee is the owner of the information, or because the information relates to the person to whom the ownership of the information is transferred. Warning. Article 26 as amended by the law of the Republic of Kazakhstan dated 18.02.2016 No. 453 - V.
Article 27
Members of diplomatic missions and employees of consulates
None of the provisions of this convention shall affect tax incentives granted to members of diplomatic missions or employees of consulates in accordance with the general provisions of international law or in accordance with the provisions of special agreements.
Article 28
Entry into force
1.each Contracting State shall inform the other that the constitutional requirements for entry into force of this convention have been met. 2. The Convention shall enter into force from the date of receipt of the last of these notifications referred to in Paragraph 1, and its provisions shall: A) apply to taxes levied on the source of income for amounts paid or due after January 1 or this date of the calendar year following the year of entry into force of the convention; (B) the Convention applies to other income taxes and capital taxes, income or capital taxes after January 1 or that date of the calendar year following the year of entry into force.
Article 29
Termination of the convention
This convention shall remain in force until one of the Contracting States terminates its validity. Each of the contracting states may terminate the action of the convention by diplomatic channels, notifying it of its termination for up to six months before the end of any calendar year after the expiration of five years from the date of entry into force of the convention. In this case, the Convention shall: A) apply to taxes withheld from sources of income for the amount paid or due on or after January 1 of the calendar year following the year of notification of termination; (B) ceases to act in respect of income or capital gains and other capital taxes in any tax period on or after January 1 of the calendar year following the year of notification of termination.
The following signatory representatives who gave the representation confirmed this and signed this convention. On April 9, 1998, the city of Almaty was created in two copies, in Kazakh, Czech, English and Russian, all texts are equally valid. If there is a gap between the texts, the text in English becomes the defining one.
The Republic of Kazakhstan for the Czech Republic
Specialists:
Omarbekova A. T. Kasymbekov B. A.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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