On the ratification of the Convention between the Republic of Kazakhstan and the Republic of Moldova on the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income and on Property

Home / RLA / On the ratification of the Convention between the Republic of Kazakhstan and the Republic of Moldova on the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income and on Property

Law of the Republic of Kazakhstan dated January 15, 2002 No. 281

To ratify the Convention between the Republic of Kazakhstan and the Republic of Moldova on the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income and on Property, signed in Astana on July 15, 1999.

President of the Republic of Kazakhstan

Convention between the Republic of Kazakhstan and the Republic of Moldova on the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income and on Property

(Entered into force on February 25, 2002 - Bulletin of International Treaties of the Republic of Kazakhstan, 2002, No. 5, Article 44) The Republic of Kazakhstan and the Republic of Moldova, guided by the desire to strengthen and develop economic, scientific, technical and cultural ties between the two States and wishing to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Tax Evasion on income and on property, we have agreed on the following:  

Article 1 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 to which the Convention applies 1. This Convention applies to taxes on income and on property imposed on behalf of a Contracting State or of its administrative divisions or local authorities, regardless of the method of their collection. 2. Income and property taxes are all types of taxes levied on the total amount of income, on the total amount of property, or on individual elements of income or property, including taxes on income from the alienation of movable or immovable property, taxes levied on the total amount of wages paid by enterprises, as well as taxes levied on income from increase in the value of the property. 3. The existing taxes to which the Convention applies are, in particular:: a) in the Republic of Kazakhstan: (i) corporate and individual income tax; (ii) the corporate and individual property tax; (hereinafter referred to as the "Kazakhstan tax"); (b) in the Republic of Moldova: (i) income tax; (ii) property tax; (hereinafter referred to as the "Moldovan tax"). 4. This Convention shall also apply to any identical or substantially similar taxes that are imposed in addition to or in place of the existing taxes after the date of signature of the Convention. The competent authorities of the Contracting States will notify each other of any significant changes that will be introduced into their respective tax laws.  

Article 3 General definitions 1. For the purposes of this Convention, unless the context otherwise requires: (a) The term "Kazakhstan" means the Republic of Kazakhstan. When used in a geographical sense, the term "Kazakhstan" includes the State territory of the Republic of Kazakhstan and the zones in which Kazakhstan can exercise its sovereign rights and jurisdiction in accordance with its legislation and international agreements, and in which its tax legislation applies.; (b) The term "Moldova" means the Republic of Moldova and, when used in a geographical sense, means the territory of Moldova, including internal waters and airspace, where the Republic of Moldova exercises sovereign rights to explore and develop natural resources, in accordance with international law; (c) The term "person" includes an individual, a legal entity, a company or any other association of persons; (d) The term "company" means any corporate entity or any organization that is treated as a corporate entity for tax purposes; (e) The terms "one Contracting State" and "the other Contracting State" mean Kazakhstan or Moldova, depending on the context.; (f) 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; (g) The term "international carriage" means any carriage by a ship or aircraft operated by an enterprise of a Contracting State, except in cases where the ship or aircraft The aircraft is operated exclusively between locations in the other Contracting State.; (h) The term "national person" means: (i) any natural person who has the nationality of a Contracting State; (ii) any legal person, partnership or association that has obtained its status on the basis of the applicable legislation of a Contracting State; (i) The term "competent authority" means: (i) in Kazakhstan: Minister of Finance (ii) in Moldova: the Minister of Finance or his authorized representative. 2. As regards the application of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it had or does have at that time under the laws of that State in respect of taxes to which the Convention applies.  

Article 4 Resident 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, place of incorporation or incorporation, or any other criterion of a similar nature. The term also includes a Contracting State, its administrative subdivision or a local authority. It also includes any pension or other employee benefit fund, as well as any charitable organization established in accordance with the laws of a Contracting State and whose income is normally exempt from taxation in that State. However, this term does not include any person who is subject to taxation in that State, solely because that person receives income from sources in that State or in relation to property located there. 2. Where by reason of the provisions of paragraph 1 of this article an individual is a resident of both Contracting States, his status shall be determined as follows: (a) He shall be deemed to be a resident of the State in which he has a permanent home available to him; 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 closer personal and economic relations (center of vital interests); (b) If the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him 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 an habitual abode 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 will 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, he shall be deemed to be a resident of the State in which his place of effective management is located.

Article 5 Permanent establishment (representative office)

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 (representative office)" in particular includes: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, mine, oil or gas well, quarry, or any other place of extraction of natural resources. 3. The term "permanent establishment (representative office)" also includes: a) a construction site or a construction, installation or assembly facility or services related to the supervision of the performance of these works, if only such a site or facility has existed for more than 6 months, or such services have been provided for more than 6 months; and (b) 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, if only such use has been carried out for more than 6 months, or such services have been provided for more than 6 months; and c) the provision of services, including consulting services, by residents through employees or other personnel hired by the resident for such purposes, but only if activities of this nature have been ongoing (for such or a related project) within the country for more than 6 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 purposes of storage, display or delivery; (c) The maintenance of a stock of goods or merchandise belonging to the 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 is solely for the purpose of carrying out any other preparatory or auxiliary activity 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 combined 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 the person is other than an agent with an independent status to whom paragraph 6 applies - acts on behalf of the enterprise and has, and usually uses, the authority in a Contracting State to conclude contracts or maintains stocks of goods and products belonging to the enterprise, from which these goods and products are regularly supplied, on behalf of the enterprise, then this enterprise is considered to have a permanent establishment (representative office) in that State, in relation to any activity, which this person undertakes for the enterprise, except, if only the activity of such person is limited to that referred to in paragraph 4, which, if it is carried out through a permanent place of business, it does not transform this permanent place of business into a permanent establishment (representative office) in accordance with the provisions of this paragraph. 6. An enterprise is not considered to have a permanent establishment (representative office) in a Contracting State solely because it carries on business in that State through a broker, commission agent or any other agent with an independent status, provided that such persons act 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 (representative office) or otherwise) By itself, it does not transform one of these companies into a permanent establishment (representative office) of another company.  

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. The term in any case includes property ancillary to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of common law in relation to land ownership apply, the usufruct of immovable property and rights to variable or fixed payments as compensation for the development or right to develop mineral resources, sources and other natural resources; ships and aircraft are not considered as immovable property. 3. The provisions of paragraph 1 of this article 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 of this article 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 (representative office) 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 to the extent that relates to: a) such permanent establishment (representative office); b) sales in that other State of goods or products that match the goods or products that are sold through a permanent establishment. institution (representative office); (c) Other business activities carried out in that other State, which by their nature coincide with business activities carried out through such a permanent establishment (representative office). 2. Subject to the provisions of paragraph 3 of this Article, if an enterprise of one Contracting State carries on business in the other Contracting State through a permanent establishment (representative office) located there, then in each Contracting State this permanent establishment (representative office) includes the profits that it could receive if it were an independent and separate enterprise, engaged in the same or similar activity, under the same or similar conditions, and operated in complete independence from the enterprise, the permanent establishment (representative office) of which it is. 3. When determining the profit of a permanent establishment (representative office), it is allowed to deduct expenses incurred for the purposes of the permanent establishment (representative office), including administrative and general administrative expenses, regardless of whether they are incurred in the State in which the permanent establishment (representative office) is located or elsewhere. It is not allowed to deduct to a permanent establishment (representative office) the amounts paid to its head office or any of the other offices of the resident by paying royalties, fees or other similar payments in return for the use of patents or other rights, or by paying commissions for specific services provided or for management, or by paying interest on the amount provided to the permanent establishment (to the representative office). 4. No profit is attributed to a permanent establishment (representative office) based solely on the purchase by that permanent establishment (representative office) of goods or merchandise for the enterprise. 5. 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.  

Article 8 International transport 1. Profits earned by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 of this article shall also apply to profits from participation in a pool, joint venture or international organization for the operation of vehicles.

 Article 9 Associated companies 1. Where (a) an enterprise of one Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one Contracting State and an enterprise of the other Contracting State; and in each case, conditions are created or established between two enterprises in their commercial or financial relations that differ from those that would be between two independent enterprises, then any profit that could have been credited to one of them, but due to the presence of these conditions was not credited to him, can be included in the profits of this enterprise are taxed accordingly. 2. If one Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - 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 have accrued to an enterprise of the first-mentioned State if the conditions created between the two enterprises had been such as exist between independent enterprises, then that other State may make appropriate adjustments to the amount of tax levied on this profit. In determining such an adjustment, the other provisions of this Convention should be considered, and the competent authorities of the Contracting States will consult with each other, if necessary.  Article 10 Dividends 1. Dividends paid by a company which is a resident of one 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 and according to 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, which directly owns at least 25 percent of the capital of the company paying dividends; b) 15 percent of the total amount of dividends in all other cases. This clause does not affect the taxation of the company in respect of the profits from which the dividends are paid. 3. The term "dividends", as used in this article, means income from shares or other rights that are not debt claims, including the right to 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 of this article shall not apply if the beneficial owner of the dividends, who is a resident of one Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment (representative office) located there or provides independent personal services in that other State from a permanent base located there and the holding company in respect of which dividends are paid, it really refers to such a permanent establishment (representative office) 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 one Contracting State derives profits or income from the other Contracting State, that other State may not levy any tax on dividends paid by the company, except if such dividends are paid to a resident of that other State or if the holding company in respect of which the dividends are paid is actually a permanent establishment. (representative office) or permanent base located in that other State, and taxes on the company's undistributed profits are not levied on the company's undistributed profits, even if dividends are paid or the undistributed profits consist wholly or partly of income earned in that other State. 6. Nothing in this Convention may be interpreted as preventing a Contracting State from taxing the profits of a company relating to a permanent establishment in that State in addition to the tax that is levied on the profits of a company that is a national of that State, provided that any additional tax so assessed does not exceed 5 percent of the amount of such profit that was not subject to such additional taxation in previous taxable years. For the purposes of this paragraph, profits are determined after deduction of all taxes other than the additional tax referred to in this paragraph levied in the Contracting State in which the permanent establishment (representative office) is located.  

Article 11 Interest 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 and according to the laws of that State, but if the recipient and beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the total amount of the interest. The competent authorities of the Contracting States shall, by mutual agreement, determine the manner of application of this restriction. 3. Notwithstanding the provisions of paragraph 2 of this article, interest arising in one of the Contracting States shall be exempt from tax in that State if it is received and actually belongs to the Government of the other Contracting State, its administrative subdivision or local authority, or the National Bank of that State or any other similar organization that may be agreed upon subsequently. between the competent authorities of the Contracting States. 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. 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 of this article shall not apply if the beneficial owner of the interest, who is a resident of one Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment (representative office) 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, it really refers to such a permanent establishment (representative office) 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, its administrative subdivision, a local authority 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 paid has arisen and such interest is paid by such permanent establishment or permanent base, then such interest is considered to arise in the State in which such a permanent establishment (representative office) 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 shall apply only to the last mentioned amount. In such a case, the excess part of the payment is subject to taxation in accordance with the laws of each Contracting State, taking into account the other provisions of this Convention. 8. The provisions of this article shall not apply if the main purpose or one of the main purposes of any person involved in the creation or transfer of debt claims in respect of which interest is paid was to benefit from this article through this creation or transfer of debt claims.  

 Article 12 Royalty 1. Royalties arising in one 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 and according to the laws of that State, but if the recipient and beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 percent 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, any patent, trademark, design or model, plan, secret formula or process, or for information, relating to industrial, commercial or scientific experience 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 of this article shall not apply if the beneficial owner of the royalties, who is a resident of one Contracting State, carries on business in the other Contracting State in which the royalties originated through a permanent establishment (representative office) 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 royalties are paid is actually connected with such permanent establishment (representative office) 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, its administrative subdivision, 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 the royalties has arisen, and such royalties are associated with that permanent establishment or permanent base, then such Royalties are considered to have originated in the State in which the permanent establishment (representative office) 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. 7. The provisions of this article shall not apply if the primary purpose or one of the primary purposes of any person involved in the creation or transfer of rights in respect of which royalties are paid was to benefit from this article through such creation or transfer of rights.  

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 as defined in Article 6 and 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, other than shares listed on a recognized stock exchange, deriving their value or most of their value directly or indirectly from immovable property located in the other Contracting State, or (b) shares in a partnership or trust, the assets of which consist mainly of immovable property located in the other Contracting State or shares referred to in subparagraph (a) above may be taxed in that other Contracting State. 3. Income from the alienation of movable property forming part of the commercial property of a permanent establishment (representative office) 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 an institution (representative office) (separately or in combination with an 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 ships or aircraft operated in international traffic or movable property related to the operation of such aircraft or ships 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 shall be taxable only in the Contracting State of which the alienator is a resident.  

Article 14 Independent personal services 1. Income earned by a resident of a Contracting State from the provision of professional services or other activities of an independent nature shall be taxable only in that State, except in the case when he has a regularly available permanent base in the other Contracting State for carrying out these activities. If he has such a fixed base, the income may be taxed in the other Contracting State, but only in that part which relates to that fixed base. 2. The term "professional services" includes, in particular, independent scientific, literary, artistic, artistic, educational or teaching activities, as well as the independent activities of doctors, lawyers, engineers, architects, dentists and accountants.  

Article 15 Dependent personal services 1. Subject to the provisions of articles 16, 18, 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 carried out in the other Contracting State. If the employment is carried out in this way, such remuneration received in connection with it may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1 of this article, 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 that other State for a period or periods not exceeding in total 183 days in any twelve-month period the period beginning or ending in the relevant tax year; and (b) the remuneration is paid by or on behalf of the employer who is not a resident of another State; and (c) the remuneration is not paid by a permanent establishment or permanent 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 17 Artists 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. The state. 2. Where income in respect of personal activities carried on 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 carried on.

 Article 18 Pensions and other payments 1. Subject to the provisions of paragraph 2 of article 19, pensions, annuities and other similar remuneration paid to a resident of a Contracting State in respect of past employment shall be taxable only in that State. 2. The term "annuity" means a fixed amount that is periodically paid to an individual at a fixed time throughout his life or a certain or fixed period of time in accordance with an accepted obligation to make such payments in return for adequate and full monetary compensation.  

Article 19 Public service 1. (a) Salaries, salaries and other similar remuneration, other than a pension, paid by a Contracting State or an administrative subdivision or local authority thereof to any natural person in respect of services rendered to that State or administrative subdivision or local authority 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 who: (i) is a national of that State; or (ii) has not become a resident of that State solely for the purpose of performing the service. 2. (a) Any pension paid by, or from funds created by, a Contracting State or an administrative subdivision or local authority to any individual in respect of services rendered to that State or its administrative subdivision or local authority shall be taxable only in that State. (b) However, such pension is taxable only in the other Contracting State if the individual is a resident of and a national of that State. 3. The provisions of articles 15, 16 and 18 shall apply to salaries, salaries and other similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or an administrative subdivision or local authority thereof.  

Article 20 Students Payments received by a student or trainee who is or was, immediately prior to arrival in a Contracting State, a resident of the other Contracting State, and is located in the first-mentioned State solely for the purpose of study or education, and intended for residence, study and education, shall not be taxed in that State, provided that such payments arise from sources outside this State.  

Article 21 Other income 1. The income of a resident of a Contracting State, irrespective of where it originated, which is not dealt with in the preceding articles of this Convention, shall be taxable only in that State. 2. The provisions of paragraph 1 of this article shall not apply to income other than income from immovable property defined in paragraph 2 of Article 6 if the recipient of such income is a resident of one Contracting State, carries on business in the other Contracting State through a permanent establishment (representative office) located there and 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 received, they are indeed associated with such a permanent establishment (representative office) or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply.

 Article 22 Property 1. Property represented by immovable property referred to in Article 6 owned by a resident of one Contracting State and located in the other Contracting State may be taxed in that other State. 2. Property represented by movable property forming part of the commercial property of a permanent establishment (representative office) which an enterprise of a Contracting State has in the other Contracting State, or movable property relating to a permanent base available to 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. Property represented by ships and aircraft owned by a resident of a Contracting State and operated in international traffic, and movable property related to the operation of such ships or aircraft, shall be taxable only in that Contracting State. 4. All other elements of property owned by a resident of a Contracting State are taxable only in that State.  

Article 23 Elimination of double taxation 1. If a resident of a Contracting State earns income or owns property which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State will allow: (i) deduction from the income tax of that resident the amount of income tax paid in that other Contracting State; (ii) deduction from the property tax of that resident the amount of property tax paid in that other Contracting State. In any case, these deductions should not exceed the portion of the income or property tax calculated before the deduction is granted, relating to income or property that may be taxed in that other State. 2. If, in accordance with any provision of this Convention, the income or property earned by a resident of a Contracting State is exempt from tax in that State, that State may nevertheless take into account the tax-exempt income or property when calculating the amount for the remainder of that resident's income or property.

 Article 24 Non-discrimination 1. Nationals of one Contracting State shall not be subject in the other Contracting State to taxation other or more burdensome or related obligations than taxation or related obligations to which nationals of that other State are or may be subject in the same circumstances, in particular with Article 24 Non-discrimination 1. Nationals of one Contracting State shall not be subject in the other Contracting State to taxation other or more burdensome or related obligations than taxation or related obligations to which nationals of that other State are or may be subject in the same circumstances, in particular with respect to residence. This provision also applies, notwithstanding the provisions of article 1, to persons who are not residents o provision also applies, notwithstanding the provisions of article 1, to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in any of the Contracting States to any taxation or any related obligations other or more burdensome than taxation and related obligations to which national persons of the State are or may be subjected in the same circumstances. 3. The taxation of a permanent establishment (representative office) which an enterprise of a Contracting State has in the other Contracting State should not be less favourable in that other State than the taxation of enterprises of that other State engaged in similar activities. ThiThis provision should not be interpreted as obliging a Contracting State to provide residents of the Other Contracting State with any personal benefits, deductions and tax rebates based on their civil status or family obligations, which it provides to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, paragraph 6 of Article 12 apply, interest, royalties anExcept where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, 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 purpose of determining the taxable profits of such enterprise, be deductible on the same terms as if they had been paid a resident of the first mentioned State. Similarly, any debt owed by an enterprise of a Contracting State to a resident of the other Contracting State must, for the purpose 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. 5. Enterprises of a Contracting State whose capital is wholly or partly owned or controlled directly or indirectly by one or more residents of thEnterprises 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 25 Mutual agreement procedure 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 for consideration to the competent authorities of the Contracting State of which he is a resident, or, if his case It falls under paragraph 1 of article 24 of the Con 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 for consideration to the competent authorities of the Contracting State of which he is a resident, or, if his case It falls under paragraph 1 of article 24 of the Contracting State of which it is a national. The application must be submitted wThe 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 the Convention. 2. The competent authority shall endeavour, if it considers the claim to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the matter by mutual agreement with the competent authority of the other Contracting State, with a view to avoiding taxation not in accordance with the Convention. Any agreement reached must be implemented regardless of any time limits available in the domestic laws 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 the Convention. 4. The competent authorities of the Contracting States may enter into direct contact with each other in order to reach agreement and understanding of the preceding paragraphs. If, in order to reach an agreement, it would be advisable to organize an oral exchange of views, such an exchange may take place within the framework of a meeting of a commission consisting of representatives of the competent authorities of the Contracting States.

 Article 26 Exchange of information 1. The Article 26 Exchange of information 1. The competent authorities of the Contracting States shall exchange information necessary for the implementation of the provisions of this Convention or the domestic laws of the Contracting States concerning taxes to which the Convention applies, insofar as taxation does not conflict with the Convention. Any information received by a Contracting State is considered confidential in the same wayAny information received by a Contracting State is considered confiial in the same way as information obtained under the domestic law of that State and is 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 covered by the Convention. Such persons or authorities use the information only for such purposes. They may disclose this informationThey may disclose this information during an open court hearing or when making court decisions. 2. In no case shall the provisions of paragraph 1 of this Article be interpreted as imposing obligations on Contracting States: (a) to take administrative measures contrary to the laws and administrative practices of that or another Contracting State; (b) to provide information that cannot be obtained under the laws or customary administrative practices of that or another 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 government policy (public practice).

 Article 27 Members of diplomatic missions andArticle 27 Members of diplomatic missions and consular posts Nothing in this Convention affects the tax privileges of employees of diplomatic missions and consular posts to whom such privileges are granted by the general rules of international law or in accordance with the provisions of special agreements.

Article 28 Entry into force 1. The Contracting States shall notify each other through diplomatic channels of the completion of the internal procedures necessary for the entry into force of this Convention. 2. This Convention shall enter into force on the date of receipt of the last of the notifications referred to in paragraph 1 of this article, and its provisions shall apply: (a) to taxes levied at source on income paid on or after the first of January of the calendar year following the year in which this Convention enters into force; (b) to taxes levied at source on income paid on or after the first of January of the calendar year following the year in which this Convention enters into force;) in respect of other taxes on income and on property levied for each fiscal year beginning on or after the first of January of the calendar year following the year in which this Convention enters into force.

 Article 29 Termination This Convention shall remain in force until terminated by one of the Contracting States. Each Contracting State may terminate the Convention after the end of 5 years from the date of entry into force of the Convention by notifying in writing through diplomatic channels of the termination of the Convention no later than six months before the e Article 29 Termination This Convention shall remain in force until terminated by one of the Contracting States. Each Contracting State may terminate the Convention after the end of 5 years from the date of entry into force of the Convention by notifying in writing through diplomatic channels of the termination of the Convention no later than six months before the end of any calendar year. In such a case, the Convention shall ter a case, the Convention shall terminate: (a) in respect of taxes levied at source on income paid on or after the first of January of the calendar year following the year in which the notification of denunciation was transmitted; (b) in respect of other taxes on income and on property levied for each tax year, beginning on or after the first of January of the calendar year following the year in which the notification of denunciation was transmitted.

In witness whereof, the undersigned, being duly authorized thereto, have signed this Convention.

Done in Astana on the 15th of July 1999 in two copies in the Kazakh, Moldovan and Russian languages, all texts are equally authentic. In case of discrepancies in the texts, the Russian text will be decisive.

For the Republic For the Republic Kazakhstan Moldort Cases

President

Republic of Kazakhstan

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