On the ratification of the Convention between the Government of the Republic of Kazakhstan and the Government of Georgia on the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and on Capital
Law of the Republic of Kazakhstan dated July 9, 1998 No. 273
To ratify the Convention between the Government of the Republic of Kazakhstan and the Government of Georgia on the Avoidance of Double Taxation and the Prevention of Tax Evasion in Respect of Taxes on Income and on Capital, concluded on November 11, 1997.
President of the Republic of Kazakhstan
Agreement between the Government of the Republic of Kazakhstan and the Government of Georgia on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
(Official website of the Ministry of Foreign Affairs of the Republic of Kazakhstan - Entered into force on July 5, 2000)
The Government of the Republic of Kazakhstan and the Government of Georgia, guided by their desire to strengthen and develop economic, scientific, technical and cultural ties between the two Countries and desiring to conclude a Convention for the Avoidance of Double Taxation with respect to taxes on Income and on Capital, 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 capital imposed on behalf of a Contracting State or its political and administrative subdivisions or local authorities, regardless of the method of their collection. 2. Taxes on income and on capital are all types of taxes levied on total income, on total capital, or on individual elements of income or capital, including taxes on income from the alienation of movable or immovable property, taxes levied on the total amount of salaries or salaries paid by enterprises, as well as taxes levied on income from capital appreciation. 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) corporate and individual property taxes; (hereinafter referred to as "Kazakhstan taxes"); (b) in Georgia: (i) corporate income tax; (ii) personal income tax; (iii) corporate property tax; (iv) personal property tax; (hereinafter referred to as the "taxes of Georgia"). 4. The Convention also applies to any identical or substantially similar taxes that are imposed in addition to or in place of existing taxes after the date of signature of the Convention. Competent authorities 5. The Contracting States will notify each other of any significant changes that will be made to their respective tax laws.
Article 3 General definitions 1. For the purposes of this Convention, unless the context otherwise requires: (a) The terms: (i) "Kazakhstan" means the Republic of Kazakhstan and, when used geographically, the term "Kazakhstan" includes territorial waters, as well as the exclusive economic zone and continental shelf, in which Kazakhstan may exercise sovereign rights and jurisdiction for certain purposes. in accordance with international law and in which the laws governing taxes of Kazakhstan are applied; (ii) "Georgia" in the geographical sense means its territory within the State borders of Georgia, including internal and territorial waters, as well as the exclusive economic zone and continental shelf, which, in accordance with international law and national legislation of Georgia, are subject to jurisdiction, sovereign rights and tax legislation of Georgia; b) the term "person" includes an individual, a company, and any other association of individuals.; (c) The term "company" means any corporate entity or any economic unit that is treated as a corporate entity for tax purposes; (d) The terms "A Contracting State" and "the other Contracting State" mean Kazakhstan or Georgia, depending on the context.; (e) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise operated by a resident of a Contracting State and an enterprise operated by a resident of the other Contracting State; (f) The term "international carriage" means any carriage by sea, aircraft, road or rail operated by an enterprise of a Contracting State, except when such carriage is carried out exclusively between locations in the other Contracting State; (g) The term "competent authority" means: (i) in Kazakhstan: the Ministry of Finance or its representative office. (ii) in Georgia: the Minister of Finance or his authorized representative; (h) The term "national person" means: (i) any natural person having the nationality of a Contracting State; (ii) any legal person, partnership or association which has acquired its status on the basis of the applicable legislation of a Contracting State; (i) The term "capital" for the purposes of Article 23 (Capital) means movable and immovable property and includes (but is not limited to) cash, shares or other documents confirming property rights, promissory notes, bonds or other debentures, as well as patents, trademarks, copyrights or other similar rights or property. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the laws of that State in respect of taxes to which the Convention applies. Any meaning under the applicable tax laws of a Contracting State shall prevail over the meaning given to the term under other laws of that State.
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, seat of effective management or place of establishment, or any other criterion of a similar nature. The term also includes a Contracting State, its political and administrative subdivision, or local authorities. However, this term does not include any person who is subject to taxation in that State, only in respect of income from sources in that State or in respect of capital held therein. 2. Where, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, his status shall be determined as follows: (a) he is considered to be a resident of the State in which he has permanent housing at his disposal.; If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State in which he has closer personal and economic relations (center of vital interests); b) if the State in which he has a center of vital interests cannot be determined, or if he does not have a permanent home available to him. If he has permanent residence in either of the Contracting States, 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. Where 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 situated.
Article 5 Permanent establishment
1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business activities of an enterprise are carried out in whole or in part. 2. The term "permanent establishment" includes in particular: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, mine, oil or gas well, quarry, or any other place of exploration, development, or extraction of natural resources. 3. The term "permanent establishment" also includes: a) a construction site or a construction, installation or assembly facility, or services related to the supervision of these works, if 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 lasts for more than b months, or such services are 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 continue (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" does not 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 products belonging to the enterprise solely for the purposes of storage, demonstration or delivery; (c) the maintenance of stocks of goods or products 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 products, or for collecting information for the enterprise; (e) the maintenance of a permanent place of business solely for the purpose of carrying out any other preparatory or auxiliary 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 in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activity that that person carries out for the enterprise if that person: (a) has, and habitually uses, in that State the authority to conclude contracts on behalf of the enterprise, except, if the activity of this person is limited to that referred to in paragraph 4, which, if carried out through a permanent place of business, in accordance with the provisions of this paragraph, does not make this a permanent place of business of a permanent establishment; or b) does not have such authority, but usually maintains in the first-mentioned State, stocks of goods and merchandise on behalf of the enterprise. 6. An enterprise shall not be considered as having a permanent establishment in a Contracting State solely because it carries on business in that State through a broker, commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, if the activity of such an agent is focused entirely or almost entirely on actions for this enterprise, then within the framework of this paragraph he will not be considered as an agent with an independent status. 7. The fact that a company that is a resident of a Contracting State controls or is controlled by a company that is a resident of the other Contracting State, or that carries on business in that other State (either through a permanent establishment or otherwise) By itself, it does not turn one of these companies into a permanent establishment of the other.
Article 6 Income from immovable property 1. Income earned by a resident of a Contracting State from immovable property (including income from agriculture or forestry) located in the other Contracting State may be taxed in that other State. 2. The term "immovable property" has the meaning that it has under the laws of the Contracting State in which the property in question is located. 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, aircraft, automobile or railway vehicles are not considered as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, rental or use of immovable property in any other form. 4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used for the provision of independent personal services.
Article 7 Profit from entrepreneurial activity 1. The profits of an enterprise of a Contracting State shall be taxable only in that State, unless the enterprise carries on or has carried on business in the other Contracting State through a permanent establishment located there. If an enterprise carries out or has carried out business activities as mentioned above, the profits of the enterprise may be taxed in another State, but only in the part that relates to: a) such a permanent establishment; b) sales in that other State of goods or products that match or are similar to goods or products that are sold through permanent establishment; or (c) Other business activities carried on in that other State that are identical or similar in nature to business activities carried on through such a permanent establishment. 2. Subject to the provisions of paragraph 3, if an enterprise of a Contracting State carries on or has carried on business in the other Contracting State through a permanent establishment located there, then in each Contracting State that permanent establishment includes the profits that it could receive if it were an independent and separate enterprise engaged in the same or similar activities, under the same or similar conditions, and operated in complete independence from the enterprise of which it is a permanent establishment. 3. In determining the profit of a permanent establishment, expenses incurred for the purposes of the permanent establishment, including administrative and general administrative expenses, may be deducted, regardless of whether they are incurred in the State in which the permanent establishment is located or elsewhere. It is not allowed to deduct to a permanent establishment 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 lent to the permanent establishment. 4. No profit is credited to a permanent establishment based solely on the purchase by that permanent establishment 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. 6. For the purposes of the preceding paragraphs, profits related to a permanent establishment are determined in the same way from year to year, unless there are sufficient and compelling reasons to change this procedure.
Article 8 International transport 1. Profits derived from the operation of ships or aircraft, motor vehicles or railway vehicles in international traffic are taxable only in the Contracting State in which the actual governing body of the enterprise is located. 2. The provisions of paragraph 1 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 a 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 a 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 a 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, which exist between independent enterprises, then this other State can 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 a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, in accordance with the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged will not exceed 15 percent of the total amount of the dividends. 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", when used in this article, means income from shares or other rights that are not debt claims, income from profit sharing, as well as income from other corporate rights, which is subject to the same tax regulation as income from shares in accordance with the laws of the State in which the company distributing profits is a resident.. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, who is a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment located there or provides independent personal services in that other State from a permanent base located there and a holding company in respect of which dividends really refers to such a permanent establishment or permanent base. In this case, the provisions of Article 7 (Business profits) or Article 14 (Independent personal services), as appropriate, shall apply. 5. If a company that is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may neither levy any tax on dividends paid by the company, except if such dividends are paid to a resident of that other State or the holding company in respect of which the dividends are paid does belong to a permanent establishment or permanent base, located in that other State, nor tax the company's undistributed profits with a tax on undistributed profits, even if dividends are paid or retained earnings 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 per cent of the amount of such profits that were not subject to such additional taxation in previous taxable years. For the purposes of this paragraph, profits shall be 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 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. 3. Notwithstanding the provisions of paragraph 2: (a) Interest incurred in one of the Contracting States and paid in respect of bonds, debentures or other similar obligations of the Government of that State, the central bank of that State, its political and administrative subdivision or a local authority shall be exempt from tax in that State; (b) Interest arising in one of the Contracting States and paid in respect of bonds, debentures or other similar obligations to the Government of another State, the central bank of the other State, its political and administrative subdivision or a local authority shall be exempt from tax in the first-mentioned State. 4. The term "interest", as used in this article, means income from debt claims of any kind, secured or unsecured and giving or not giving the right to participate in debtors' profits, and in particular income from government securities and income from bonds or debentures, including premiums and winnings on these securities. bonds or debentures. Penalties for late payments are not considered as interest for the purposes of this article. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, who is a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment located there or provides independent personal services in that other State from a permanent base located there, and a debt claim in respect of which interest is paid, really refers to such a permanent establishment or permanent base. In this case, the provisions of Article 7 (Business profits) or Article 14 (Independent personal services), as appropriate, shall apply. 6. Interest shall be deemed to arise in a Contracting State if the payer is that State itself, its political and administrative subdivision, local authorities or a resident of that State. If, however, the person paying the interest, regardless of whether he is a resident of a Contracting State or not, has a permanent establishment or permanent base in a Contracting State in connection with which the debt on which the interest is being paid has arisen and such interest is being paid by such permanent establishment or permanent base, then such interest arises in the State in which such a permanent establishment or permanent base is located. 7. If, due to a special relationship between the payer and the actual owner of the interest, or between both of them and any other person, the amount of interest relating to the debt claim on the basis of which it is paid exceeds the amount that would have been agreed between the payer and the actual owner of the interest in the absence of such a relationship, the provisions of this article 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, 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 by creating or transferring these debt claims.
Article 12 Royalty 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise 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, including software, cinematographic films, any patent, trademark, design or model, plan, secret formula or process, or for information related 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 shall not apply if the beneficial owner of the royalties, who is a resident of a Contracting State, carries on business in the other Contracting State in which the royalties originated through a permanent establishment located there, or provides independent personal services in that other State from a permanent base located there, and the right or property, in respect of which royalties are paid, they are actually associated with such a permanent establishment or permanent base. In this case, the provisions of Article 7 (Business profits) or Article 14 (Independent personal services), as appropriate, shall apply. 5. Royalties shall be deemed to arise in a Contracting State if the payer is that State itself, its political and 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 royalties has arisen, and such royalties are associated with that permanent establishment or permanent base, then such royalties shall be deemed to have arisen in the State where in which a permanent establishment or permanent base is located. 6. If, as a result of a special relationship between the payer and the actual owner of the royalty or between both of them and any other person, the amount of the royalty relating to the use, right or information on the basis of which it is paid exceeds the amount that would have been agreed between the payer and the actual owner of the royalty in the absence of such a relationship, the provisions of this article shall apply only to the last mentioned amount. In such a case, the excess part of the payment shall be taxable in accordance with the laws of each Contracting State, with due regard to the other provisions of this Convention. 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 (Income from immovable property) 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 traded on a substantial and regular basis on an officially 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 whose assets consist primarily of immovable property located in the other Contracting State, (a) or of 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 business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or from movable property relating to a permanent base held by a resident of a Contracting State in the other Contracting State for the purpose of providing independent personal services, including such income from the alienation of such permanent establishment (separately or in conjunction with the entire enterprise) or such a permanent base, may be taxed in that other State. 4. Income earned by a resident of a Contracting State from the alienation of ships, aircraft, road or railway vehicles operated in international traffic or movable property related to their operation shall be taxable only in that Contracting State. 5. Gains from the alienation of any property other than that mentioned 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 in respect of professional services or other activities of an independent nature is taxable only in that State, unless such services are provided or have been provided in the other Contracting State; and (a) income relates to a permanent base that an individual has or has had on Article 14 Independent personal services 1. Income earned by a resident of a Contracting State in respect of professional services or other activities of an independent nature is taxable only in that State, unless such services are provided or have been ded in the other Contracting State; and (a) income relates to a permanent base that an individual has or has had on a regular basis in the other State.; or (b) Such individual is present or has been present in that otb) Such individual is present or has been present in that other State for a period or periods exceeding a total of 183 days in any twelve-month period beginning or ending in the relevant tax year. In such a case, income related to services may be taxed in that other State in accordance with principles similar to those contained in Article 7 (Profits from business activities), in order to determine the amount of profit and assign business profits to a permanent establishment. 2. The term "professional services" specifically includes independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of doctors, dentists, lawyers, engineers, architects, accountants and auditors.
Article 15 Dependent personal services 1. Subject to the provisions of Articles 16 (Directors' fees), 18 (Pensions), 19 (Public service), salaries, salaries and other similar remuneration earned by a resident of a Contracting State in connection with an employment shall be taxable only in that State, unless the employment is performed in the other Contracting State. If the employment is performed in this manner, such remuneration derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration earned by a resident of a Contracting State in connection with an employment performed in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient resides in that other State for a period or periods not exceeding a total of 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, an employer who is not a resident of another State; and (c) the remuneration is not paid by a permanent establishment or fixed base that the employer has in another State. 3. Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment performed on board a ship or aircraft, or on motor or railway vehicles operated in international traffic, may be taxed in the Contracting State of which the enterprise operating such modes of transport 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 Article 14 (Independent personal services) and Article 15 (Dependent personal services), 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 another Contracting State May be taxed in that other Contracting State. 2. If income in relation to personal activities carried out by an art worker or athlete in this capacity is accrued not to the art worker or athlete himself, but to another person, then this income may, despite the provisions of Articles 7 (Profits from entrepreneurial activities), 14 (Independent personal services) and 15 (Dependent personal services), be taxed. in the Contracting State in which the activities of the art worker or athlete are carried out. 3. The provisions of paragraphs 1 and 2 do not apply to income derived from activities carried out in a Contracting State by art workers or athletes if visits to that State are carried out within the framework of cultural or sports exchange agreements and/or are fully funded from public funds of one or both Contracting States, their administrative-territorial divisions or local authorities.. In such a case, the income is taxable only in the Contracting State of which the entertainer or athlete is a resident.
Article 18 Pensions and other payments 1. Subject to the provisions of paragraph 2 of Article 19 (Public service), pensions and other similar remuneration paid in respect of past employment to a resident of a Contracting State and any annuity paid to such resident shall be taxable oncle 18 Pensions and other payments 1. Subject to the provisions of paragraph 2 of Article 19 (Public service), pensions and other similar remuneration paid in respect of past employment to a resident of a Contracting State and any annuity paid to such resident 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 accThe 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 compensation in money or monetary terms. 3. Alimony and other similar amounts (including child support payments) arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Article 19 Public service 1. (a) Salaries, salaries and other similar remuneration, other than a pension, paid by a Contracting State or a political administrative subdivision or local authority thereof to any natural person in respect of services rendered to that State or political administrative subdivision or local authority shall be taxablerticle 19 Public service 1. (a) Salaries, salaries and other similar remuneration, other than a pension, paid by a Contracting State or a political administrative subdivision or local authority thereof to any natural person in respect of services rendered to that State or political administrative subdivision or local authority shall be taxable only in that State. (b) However, such salariesHowever, such salaries, salaries and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of performing the services.. 2. (a) Any pension paid by, or from funds created by, a Contracting State or a political subdivision or local authority to an individual in respect of services rendered to that State or its subdivision or 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 and a national of that State. 3. The provisions of Articles 15 (Dependent personal services), 16 (Directors' fThe provisions of Articles 15 (Dependent personal services), 16 (Directors' fees) and 18 (Pensions and other payments) apply to salaries, salaries and other similar remuneration and pensions in respect of services rendered in connection with the performance of business by a Contracting State or its political administrative subdivision or local authority.
Article 20 Students Payments received by a student or a person undergoing vocational training who is or was immediately prior to arrival in a Contracting State a resident of the other Contracting State, and who is 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 originate from sources outside this State.
Article 21 Professors, teachers and researchers 1. Payments received by a professor, teacher or researcher who is or was, immediately prior to arrival in one Contracting State, a resident oArticle 21 Professors, teachers and researchers 1. Payments received by a professor, teacher or researcher who is or was, immediately prior to arrival in one Contracting State, a resident of the other Contracting State and is locaents received by a profesor, teacher or researcher who is or was, immediately prior to arrival in one Contracting State, a resident f the other Contracting State nd is located in the first-mentioned State solely for the purpose of teaching or conducting scientific research for a period not exceeding two years at a university, college or other educational or research institution, are not taxed in the first mentioned State if the sources of these payments are located outside that State. 2. The provisions of pThe provisions of paragraph 1 of this article shall not apply to income from research work if such work is carried out not in the public interest, but for the personal benefit of certain persons or persons.
Article 22 Other income 1. Types of income of a resident of a Contracting State, regardless of where they originated, which are not considered in the preceding articles of this Convention, are taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income other than income from immovable property as defined in paragraph 2 of Article 6 (Income from immovable property) if the recipient of such income, being a resident of one Contracting State, carries on business in the other Contracting State through a permanent establishment located therein and provides independent services in that other State. personal services through a permanent base located there, and the right or property in connection with which income was paid, indeed, they are associated with such a permanent establishment or permanent base. In this case, the provisions of Article 7 (Business profits) or Article 14 (Independent personal services), as appropriate, shall apply.
Article 23 Capital 1. Capital represented by immovable property referred to in Article 6 (Income from immovable property) owned by a resident of a Contracting State and located in the other Contracting State may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or movable property relating to a permanent base held by a resident of a Contracting State in the other Contracting State for the purpose of providing independent personal services, may be taxed in that other State. 3. Capital represented by ships, aircraft, road or railway vehicles operated by a resident of a Contracting State in international traffic and movable property related to their operation shall be taxable only in that Contracting State. 4. All other elements of the capital of a resident of a Contracting State are taxable only in that State.
Article 24 Elimination of double taxation If a resident of a Contracting State earns income or owns capital 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 an amount equal to the income tax paid in that other State; (ii) deduction of the capital tax of that resident, an amount equal to the capital tax paid in that other State. In any event, these deductions shall not exceed the portion of the income tax or capital tax that was calculated before the deduction was granted, relating to income or capital that may be taxed in that other State, depending on the circumstances.
Article 25 Non-discrimination 1. Nationals of a 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 residency. This provision also applies, notwithstanding the provisions of Article 1 (Persons to whom the Convention applies), 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 taxation or related obligations other or more burdensome than taxation or related obligations to which nationals of those States are or may be subjected in the same circumstances. 3. The taxation of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourable in that other State than the taxation of enterprises of that other State engaged in similar activities. This provision should not be interpreted as obliging a Contracting State to 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 (Associated enterprises), paragraph 7 of Article 11 (Interest), paragraph 6 of Article 12 (Royalties) 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 conditions as if they had been paid to 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 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 26 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 The case falls under paragraph 1 of Article 24 of the Contracting State of which he is a national. The application must be submitted within three years from the date of the first notification of actions leading to taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if it considers the claim to be well-founded 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. They may also consult with each other in order to eliminate double taxation in cases not provided for by 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 27 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. The exchange of information is not limited to Article 1. Any information received by a Contracting State is considered confidential 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 information during an open court hearing or when making court decisions. 2. In no case should the provisions of paragraph 1 be interpreted as imposing an obligation on Contracting States to: (a) take administrative measures contrary to the laws and administrative practices of that or another Contracting State; (b) 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 28 Members of diplomatic missions and consular posts Nothing in this Convention affects the tax privileges of members of diplomatic missions and consular posts granted by the general rules of international law or in accordance with the provisions of special agreements.
Article 29 Entry into force 1. This Convention shall enter into force on the date of the last written notification that the Contracting States have completed the internal procedures necessary for its entry into force and the provisions of the Convention shall apply: (a) to taxes withheld at source in respect of amounts paid or credited on or after the first of January of the calendar year following the year of Entry into force of the Convention; and (b) Other taxes in respect of the taxable period beginning on or after the first of January of the calendar year following the year in which the Convention entered into force.
Article 30 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 at least six months before the end of any calendar year. In such a case, the Convention shall terminate: (a) in respect of taxes withheld at source on amounts paid or deductible on or after the first of January of the year following that in which notice of termination was given; and (b) in respect of other taxes for the taxable period beginning on or after on the first of January of the year following the one in which the notice of termination was given. In witness whereof, the undersigned representatives, being duly authorized thereto, have signed this Convention. Done in two copies on the 11th of November, 1997, in the Kazakh, Georgian and Russian languages, all texts are equally authentic. In case of discrepancies in the texts, the Russian text will be decisive.
Protocol When signing the Convention between the Government of the Republic of Kazakhstan and the Government of Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, the undersigned agreed on the following provision, which forms an integral part of the Convention.
With regard to Article 8: When using the term "de facto governing body", it means the body that carries out day-to-day management, regardless of where supreme control is exercised over the activities of a unit that is not a permanent establishment within the meaning of this Convention.
Done in two copies on the 11th of November, 1997, in the Kazakh, Georgian and Russian languages, all texts are equally authentic.
In case of discrepancies in the texts, the Russian text will be decisive.
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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