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On the ratification of the Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital and its Protocol
The Law of the Republic of Kazakhstan dated December 30, 2016 No. 37-VI SAM.
PRESS RELEASE
To ratify the Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia on the Avoidance of Double Taxation and the Prevention of Tax Evasion in Respect of Taxes on Income and on Capital and its Protocol, signed in Astana on March 10, 2016.
President
Republic of Kazakhstan
N. NAZARBAYEV
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
(Entered into force on December 30, 2016 - Bulletin of International Treaties of the Republic of Kazakhstan 2017, No. 1, art. 7) The Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, have agreed as follows:
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 covered by the Convention
1. This Convention applies to taxes on income and on capital imposed on behalf of a Contracting State or its administrative-territorial subdivisions, central 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 wages or salaries paid by enterprises, as well as taxes on capital gains the cost of capital. 3. The existing taxes to which this Convention applies are, in particular: a) in Kazakhstan: (i) Corporate income tax; (ii) individual income tax; (iii) the corporate and individual property tax (hereinafter referred to as the "Kazakhstan Tax"); (b) in Slovenia: (i) the corporate income tax; (ii) the personal income tax; (iii) the property tax; (hereinafter referred to as the "Slovenian Tax"); 4. This Convention shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to or in place of the existing taxes. The competent authorities of the Contracting States will notify each other of any significant changes in their 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 and, when used geographically, includes the State territory of the Republic of Kazakhstan and the zones in which Kazakhstan exercises its sovereign rights and jurisdiction in accordance with its legislation and international treaties to which it is a party.; (b) The term "Slovenia" means the Republic of Slovenia and, when used geographically, the territory of Slovenia, including the maritime area over which Slovenia exercises sovereign rights and jurisdiction in accordance with national and international law; (c) The terms "one Contracting State" and "the other Contracting State" mean Kazakhstan or Slovenia, in particular depending on the context; (d) The term "person" includes an individual, a company, and any other body of persons.; (e) The term "company" means any corporate entity or any organization that is treated as a corporate entity for tax purposes; (f) The term "enterprise" applies to the conduct of any business activity; (g) The terms "enterprise of one Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise that is a resident of of one Contracting State, and an enterprise which is a resident of the other Contracting State; (h) The term "international carriage" means any carriage by a ship or aircraft operated by an enterprise whose place of effective management is in a Contracting State, except when the ship or aircraft is operated exclusively between locations in the other Contracting State; (i) The term "competent authority" means: (i) in Kazakhstan: the Ministry of Finance or its authorized representative; (ii) in Slovenia: the Ministry of Finance or its authorized representative; (j) The term "national person" means: (i) any natural person having the nationality or nationality of a Contracting State; (ii) any legal person, partnership or association granted such status on the basis of the applicable legislation of a Contracting State; (k) the term "business activity" includes the performance of professional services and other activities of an independent nature. 2. As regards the application at any time of this Convention by a Contracting State, any term not defined therein shall have the meaning which it has at that time under the laws of that Contracting State, unless the context otherwise requires, in respect of taxes to which this Convention applies, any meaning under the tax laws of that Contracting State. prevails over the meaning given to the term under other laws of that Contracting 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 Contracting State, is liable to tax there on the basis of his place of residence, domicile, place of management, place of incorporation or any other criterion of a similar nature, and also includes a Contracting State and any administrative-territorial subdivision, central or local authority. the authorities. However, this term does not include any person who is liable to tax in that Contracting State solely in respect of income from sources in that Contracting State or capital located therein. 2. If, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home at his disposal, if he has a permanent home at his disposal in both Contracting States, he shall be deemed to be a resident only of the Contracting State in which he has closer personal and economic relations (center of vital interests); (b) If the Contracting State in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode; (c) If he has an habitual abode in both Contracting States; or in none of them shall he be deemed to be a resident only of the Contracting State of which he is a national; (d) If his status cannot be determined in accordance with the above-mentioned sub-paragraphs, the competent authorities of the Contracting States shall resolve the matter by mutual agreement. 3. If by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, he shall be deemed to be a resident only of the Contracting State in which his place of effective management is located.
Article 5 Permanent establishment
1. For the purposes of this Convention, the term "permanent establishment" means a permanent place of business through which the business activities of an enterprise are carried out in whole or in part. 2. The term "permanent establishment" includes, in particular:: a) place of management; b) branch; c) office; d) factory; e) workshop; and (f) a mine, mine, oil or gas well, quarry, installation, facility (including a drilling rig or marine vessel) or any other place of exploration or extraction of natural resources, as well as related observational services. 3. A construction site or a construction, installation, or assembly facility forms a permanent establishment only if they have existed for more than 12 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 a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, demonstration or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) The maintenance of a permanent place of business solely for the purpose of purchasing goods or merchandise, 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 activities for the enterprise; (f) The maintenance of a fixed place of business solely for the purpose of carrying out any combination of the activities listed in subparagraphs (a) to (e), provided that the combined activities of the fixed place of business resulting from such combination are of a preparatory or auxiliary nature. 5. Notwithstanding the provisions of paragraphs 1 and 2, if a person other than an agent with an independent status to whom paragraph 6 applies acts on behalf of the enterprise and has, and habitually exercises in a Contracting State, the authority to conclude contracts on behalf of the enterprise, such enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities that this person carries out for the benefit of the enterprise, unless the activities of such a person are limited to the activities 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 in accordance with the provisions of such paragraph. 6. An enterprise is not considered to have a permanent establishment in a Contracting State solely because it carries on business in that Contracting 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, when the activities of such an agent are carried out entirely or almost entirely on behalf of such an enterprise, and conditions are created between such an enterprise and the agent in their commercial and financial relations that differ from those that could be established between independent enterprises, he is not considered an agent with an independent status within the meaning of this paragraph. 7. If a company that is a resident of one Contracting State controls or is controlled by a company that is a resident of the other Contracting State or carries on business in that other Contracting State (either through a permanent establishment or otherwise), it does not mean that one of these companies is a permanent establishment of the other.
Article 6 Income from immovable property
1. Income earned by a resident of one Contracting State from immovable property (including income from agriculture or forestry) located in the other Contracting State may be taxed in that other Contracting State. 2. The term "immovable property" is defined by the legislation of the Contracting State in which the property in question is located. In any case, such a term includes property auxiliary to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of legislation on land ownership apply, the usufruct of immovable property and rights to variable or fixed payments as compensation for the development or right to develop a mineral deposit. sources and other natural resources; ships and aircraft 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 also apply to income from immovable property of an enterprise.
Article 7 Profit from entrepreneurial activity
1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State, unless the enterprise carries on business in the other Contracting State through a permanent establishment located there. If an enterprise carries on business as described above, the profits of the enterprise may be taxed in the other Contracting State, but only in so far as they relate to: (a) Such permanent establishment.; (b) The sale in that other Contracting State of goods or merchandise that are similar or identical to goods or merchandise that are sold through such a permanent establishment; or (c) other business activities carried on in that other Contracting State that are similar or identical in nature to business activities carried on through such a permanent establishment. 2. Subject to the provisions of paragraph 3, if an enterprise of one Contracting State carries on business in the other Contracting State through a permanent establishment located there, then in each Contracting State such permanent establishment shall include the profits that it could receive if it were a separate and separate enterprise engaged in the same or similar activities, under such circumstances 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 profits 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 Contracting State in which the permanent establishment is located or elsewhere. 4. If it is common practice in a Contracting State to determine the profits attributable to a permanent establishment on the basis of a proportional distribution of the total profits of the enterprise among its various divisions, then nothing in paragraph 2 prohibits that Contracting State from determining taxable profits by such distribution based on common practice, however, the method of distribution chosen should produce results, consistent with the principles contained in this article. 5. No profit is credited to a permanent establishment based solely on the purchase by such permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, profits related to a permanent establishment are determined in the same way annually, unless there are sufficient and compelling reasons to change this procedure. 7. If profits include types of income that are specifically mentioned in other articles of this Convention, the provisions of such articles shall not be affected by the provisions of this article.
Article 8 Sea and air transport
1. Profits from the operation of ships or aircraft in international traffic are taxable only in the Contracting State in which the place of effective management of the enterprise is located. 2. If the place of effective management of a shipping enterprise is located on board a ship, it shall be deemed to be located in the Contracting State in which the ship's home port is located or, in the absence of such home port, in the Contracting State of which the person operating the ship is a resident. 3. The provisions of paragraph 1 shall also apply to profits from participation in a pool, in a joint venture or in an international vehicle operating organization.
Article 9 Associated enterprises
1. If: (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 any case between the two enterprises in their commercial or financial relationships create or establish conditions different from those that would take place between two independent enterprises., then any profit that could have been credited to one of the enterprises, but was not credited to it due to such conditions, may be included in the profit of such an enterprise and taxed accordingly. 2. If one Contracting State includes in the profits of an enterprise of that Contracting State and, accordingly, taxes the profits in respect of which the enterprise of the other Contracting State is taxed in that other Contracting State and the profits thus included are profits that would have accrued to the enterprise of the first-mentioned Contracting State if the relationship between the two enterprises there would be those that exist between independent enterprises, that other Contracting State will make an appropriate adjustment to the amount of tax calculated on such profits, if that other Contracting State considers the adjustments accepted. In determining such an adjustment, the other provisions of this Convention should be taken into account and the competent authorities of the Contracting States should, if necessary, consult with each other.
Article 10 Dividends
1. Dividends paid by a company that is a resident of one Contracting State to a resident of the other Contracting State may be taxed in that other Contracting 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 Contracting 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) 5 per cent of the total amount of the dividends, if the beneficial owner is a company (other than a partnership) that 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. The provisions of this paragraph shall not affect the taxation of the profits of the company from which the dividends are paid. 3. The term "dividends", as used in this article, means income from shares, shares of founders or other rights, other than debt claims, giving rise 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 Contracting State in which is a company that distributes profits. 4. The provisions of paragraphs 1 and 2 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 located there and the holding company in respect of which the dividends are paid is actually associated with such permanent establishment. In such a case, the provisions of article 7.5 shall apply. If a company that is a resident of one Contracting State derives profits or income from the other Contracting State, that other Contracting State may not levy any tax on dividends paid by such company, except in cases where such dividends are paid to a resident of that other Contracting State, or the holding company in respect of which the dividends are actually related to by a permanent establishment located in that other Contracting State, and the company's undistributed profits shall not be taxed on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other Contracting 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 Contracting State in addition to the tax assessed on the profits of a company that is a national of that Contracting State, provided that any additional tax so assessed does not exceed 5 per cent the amount of such profit that was 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 one Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State, but if the 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, interest arising in a Contracting State shall be exempt from taxation in that Contracting State if: (a) The payer of interest is the Government of that Contracting State, an administrative-territorial subdivision, a central or local authority, or a central bank; (b) Interest is paid to the Government of the other Contracting State, an administrative-territorial subdivision, a central or local authority, or a central bank; (c) The beneficial owner of interest is a resident of that other Contracting State in respect of loans guaranteed, insured, or indirectly financed by the Government of that other Contracting State, an administrative division, central or local authority, or the central bank of that other Contracting State, or any other institution wholly owned by the Government. 4. The term "interest", as used in this article, means income from debt claims of any kind, secured or unsecured by collateral and giving or not giving the right to participate in the debtor's profits, and in particular income from government or government securities and income from bonds or debentures, including premiums and winnings on such securities, bonds, or debentures. 5. The provisions of paragraphs 1, 2 and 3 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 located there and the debt claim in respect of which the interest is being paid is actually linked to such permanent establishment. In such a case, the provisions of article 7.6 shall apply. Interest shall be deemed to arise in a Contracting State if the payer is a resident of that Contracting 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 in a Contracting State in connection with which an interest-bearing debt has arisen and such interest costs are borne by the permanent establishment, such interest shall be deemed to arise in the Contracting State in which such permanent establishment is located. 7. If, due to a special relationship between the payer and the actual owner, 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 in the absence of such a relationship, the provisions of this article apply only to the last mentioned amount. In such a case, the excess part of the payments shall be taxable in accordance with the laws of each Contracting State, taking into account the other provisions of this Convention.
Article 12 Royalties
1. Royalties arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the total amount of the royalties. 3. The term "royalties", as used in this article, means payments of any kind received as remuneration for the use or for granting the right to use any copyright in works of literature, art or scientific work, including software, 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 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 located there, and the right or property in respect of which the royalties are paid is actually connected with such permanent establishment. In such a case, the provisions of article 7.5 shall apply. Royalties shall be deemed to arise in a Contracting State if the payer is a resident of that Contracting 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 in a Contracting State in connection with which the obligation to pay royalties has arisen and such royalties are associated with such permanent establishment, such royalties shall be deemed to have arisen in the Contracting State in which the permanent establishment is located. the institution. 6. If, as a result of a special relationship between the payer and the actual owner or between both of them and any other person, the amount of royalties related 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 in the absence of such a relationship, the provisions of this article apply only to the last mentioned amount. In such a case, the excess part of the payments shall be taxable in accordance with the laws of each Contracting State, taking into account the other provisions of this Convention.
Article 13 Income from the increase in the value of property
1. Income earned by a resident of a Contracting State from the alienation of immovable property defined in Article 6 located in the other Contracting State may be taxed in that other Contracting State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of one Contracting State has in the other Contracting State, including gains from the alienation of such permanent establishment (alone or in combination with the entire enterprise), may be taxed in that other Contracting State. 3. Gains from the alienation of ships or aircraft operated in international traffic or movable property related to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is located. 4. Income earned by a resident of one Contracting State from the alienation of an equity interest or equivalent securities in the capital of a company deriving more than 50 percent of its value directly or indirectly from immovable property located in the other Contracting State may be taxed in that other Contracting State. 5. Gains from the alienation of any property other than that provided for in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14 Income from employment
1. Subject to the provisions of articles 15, 17 and 18, 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 Contracting 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 Contracting 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 Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding a total of 183 days in any twelve-month period beginning or ending in the relevant tax year; and (b) the remuneration is paid by or on behalf of an employer who is not a resident of the other Contracting State; and (c) the remuneration is not borne by a permanent establishment that the employer has in the other Contracting State. 3. Notwithstanding the preceding provisions of this article, remuneration derived in connection with an employment performed on board a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is located.
Article 15 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 Contracting State.
Article 16 Artists and athletes
1. Notwithstanding the provisions of articles 7 and 14, income earned by a resident of a Contracting State as an artist, such as a theater, film, 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 Contracting State. 2. Where income from personal activities exercised by an entertainer or a sportsman in that capacity accrues not to the entertainer or sportsman himself but to another person, such income may, notwithstanding the provisions of articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities carried on in a Contracting State by an art worker or athlete if his visit to that Contracting State is wholly or substantially financed from public funds of one or both Contracting States, or by an administrative-territorial subdivision, central or local authority. In such a case, the income is taxable only in the Contracting State of which the artist or athlete is a resident.
Article 17 Pensions
Subject to the provisions of paragraph 2 of article 18, pensions and other similar remuneration paid to a resident of a Contracting State in respect of past employment shall be taxable only in that Contracting State.
Article 18 Public service
1. (a) Salaries, salaries and other similar remuneration paid by a Contracting State or an administrative-territorial subdivision, central or local authority thereof to an individual in respect of services rendered to that Contracting State or its administrative-territorial subdivision, central or local authority shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State.: (i) is a national of that Contracting State; or (ii) has not become a resident of that Contracting State solely for the purpose of performing such services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid from established funds by a Contracting State or an administrative-territorial subdivision, central or local authority thereof, to an individual in respect of services rendered to that Contracting State or an administrative-territorial subdivision, central or local authority, shall be taxable only in that State. The Contracting State. (b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of and a national of that Contracting State. 3. The provisions of articles 14, 15, 16 and 17 shall apply to salaries, salaries, pensions and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or an administrative-territorial subdivision, central or local authority thereof.
Article 19 Students
1. Payments that a student, intern or trainee who is or was immediately prior to arrival in one Contracting State a resident of the other Contracting State and is located in the first-mentioned Contracting State solely for the purpose of obtaining education, internship or internship, receives for the purposes of his maintenance, education, internship or internship, shall not be taxed in that State. In a Contracting State, provided that such amounts are derived from sources outside that Contracting State. 2. With respect to grants, scholarships and other similar remuneration and remuneration from employment not specified in paragraph 1, the student, intern or intern referred to in paragraph 1, during such training, internship or internship, is entitled to the same benefits, discounts or deductions in respect of taxes provided to residents Of the Contracting State in which he resides.
Article 20 Other income
1. The income of a resident of a Contracting State, regardless of its source, which is not mentioned in the preceding articles of this Convention, shall be taxable only in that Contracting 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 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 the right or property in connection with which the income was paid indeed, it is connected with such a permanent establishment. In such a case, the provisions of article 7 shall apply.
Article 21 Capital
1. Capital 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 Contracting State. 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of one Contracting State has in the other Contracting State may be taxed in that other Contracting State. 3. Capital represented by ships and aircraft operated in international traffic and movable property related to the operation of such ships and aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is located. 4. All other elements of the capital of a resident of a Contracting State are taxable only in that Contracting State.
Article 22 Elimination of double taxation
1. 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 Contracting State shall permit: (a) the deduction from the income tax of such resident of an amount equal to the income tax paid in that other Contracting State, (b) the deduction from the income tax The capital of such resident is an amount equal to the capital tax paid in that other Contracting State. Such deduction, however, in any case, shall not exceed the amount of income or capital tax calculated before the deduction is granted, as the case may be, on income or capital that may be taxed in that other Contracting State. 2. If, under any provisions of the Convention, the income or capital earned by a resident of a Contracting State is exempt from taxation in that Contracting State, that Contracting State may nevertheless, in calculating the amount of tax on the remainder of that resident's income or capital, take into account the amount of the income or capital exempt from taxation.
Article 23 Non-discrimination
1. Nationals of one Contracting State shall not be subject in the other Contracting State to any taxation or any related obligation which is different or more burdensome than taxation or related obligations to which nationals of that other Contracting State are or may be subject under the same circumstances, in particular with respect to residency. This provision, notwithstanding the provisions of article 1, also applies to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subject in any of the Contracting States to any taxation or any related obligation that is different or more burdensome than taxation or related obligations to which nationals of the Contracting State concerned are or may be subject in the same circumstances, in particular, regarding residency. 3. The taxation of a permanent establishment which an enterprise of one Contracting State has in the other Contracting State shall not be less favourable in that other Contracting State than the taxation of enterprises of that other Contracting State engaged in similar activities. This provision may not be interpreted as obliging a Contracting State to grant to residents of the other Contracting State any personal tax benefits, discounts and deductions for tax purposes based on their civil status or marital status, which it grants to its residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 6 of Article 12 apply, interest, royalties and other payments made by an enterprise of one Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of such enterprise, be deductible on the same terms as if they were paid to a resident of the first of the said Contracting State. Similarly, any debt owed by an enterprise of one Contracting State to a resident of the other Contracting State for the purposes of determining the taxable capital of such enterprise shall be deductible under the same conditions as debt owed to a resident of the first-mentioned Contracting 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 Contracting State to any taxation or any related obligation that is other or more burdensome than the taxation or related obligations to which they are or may be subject. other similar enterprises of the first-mentioned Contracting State. 6. The provisions of this article shall apply, notwithstanding the provisions of article 2, to taxes of any kind and description.
Article 24 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 national legislation of those Contracting States, submit his case to the competent authority of the Contracting State of which he is a resident, or, if his case falls within the scope of paragraph 1 of article 23, 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 this Convention. 2. The competent authority shall endeavour, if it considers such a declaration to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State with a view to avoiding taxation not in accordance with this Convention. Any agreement reached is executed regardless of any time limits provided for by the national legislation of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of 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 contacts with each other, including through joint commissions composed of themselves and their representatives, in order to reach agreement within the meaning of the preceding paragraphs.
Article 25 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 administration or application of national legislation relating to taxes of any kind and description levied on behalf of the Contracting States or their administrative-territorial subdivisions, central or local authorities, to the extent that taxation does not contradict this Convention. The exchange of information is not limited to articles 1 and 2. 2. Any information received by a Contracting State in accordance with paragraph 1 shall be considered confidential, as well as information received in accordance with the national legislation of that Contracting State, and will be disclosed only to persons or authorities (including courts and administrative authorities) engaged in both assessment or collection, enforcement or prosecution, or consideration of appeals against taxes referred to in paragraph 1, as well as supervision of all of the above. Such persons or authorities may use the information only for such purposes. They may disclose information during an open court hearing or when making court decisions. 3. The provisions of paragraphs 1 and 2 may not be interpreted as imposing obligations on a Contracting State: (a) to take administrative measures contrary to the laws and administrative practices of that or the other Contracting State; (b) to provide information that cannot be obtained under the laws or in the ordinary course of administration of that or the other Contracting State.; (c) To provide information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by one Contracting State in accordance with this Article, the other Contracting State shall take measures to collect the requested information, even if such information is not required by that other Contracting State for its own tax purposes. The obligation contained in the previous sentence is subject to the limitations of paragraph 3, but such limitations cannot be interpreted as allowing a Contracting State to refuse to provide information solely because there is no intrinsic interest in such information. 5. The provisions of paragraph 3 may not be interpreted as authorizing a Contracting State to refuse to provide information solely because the holder of the information is a bank, another financial institution, a nominee holder or a person acting as an agent or attorney, or because the information concerns a person with ownership rights.
Article 26 Assistance in tax collection
1. The Contracting States shall assist each other in fulfilling income requirements. Such assistance is not limited to articles 1 and 2. The competent authorities of the Contracting States may, by mutual agreement, establish procedures for the application of this article. 2. The term "income claim" used in this article means the amount of arrears due in respect of taxes of any kind and description levied on behalf of the Contracting States or their administrative-territorial subdivisions, central or local authorities, to the extent that taxation does not contradict this Convention or any other act to which the parties are Contracting States, including interest, administrative fines and costs of collecting or imposing interim measures related to such amount. 3. If a revenue claim of a Contracting State is enforceable under the laws of that Contracting State and the debtor is a person who cannot, under the laws of that Contracting State, prevent its enforcement, such revenue claim shall, at the request of the competent authority of that Contracting State, be accepted for the purposes of enforcement by the competent authority of the other Contracting State. Such income claim shall be enforced by that other Contracting State in accordance with the provisions of its legislation applicable to the compulsory collection of its own taxes, as if that income claim were a revenue claim of that other Contracting State. 4. If a revenue claim of a Contracting State is a claim in respect of which that Contracting State may, under its law, impose interim measures for the purpose of its enforcement, such revenue claim shall, at the request of the competent authority of that Contracting State, be accepted for the purpose of imposing interim measures by the competent authority of the other Contracting State. That other Contracting State will impose interim measures of protection in respect of such income claim in accordance with the provisions of its legislation, as if the income claim were a revenue claim of that other Contracting State, even if, at the time of the imposition of such measures, the income claim is not enforceable in the first-mentioned Contracting State or the debtor is a person who has the right to prevent its execution. 5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State in accordance with paragraph 3 or 4 shall not be subject in that Contracting State to the time restrictions or determination of any priority applicable to the revenue claim in accordance with the laws of that Contracting State with respect to the nature of the claim. In addition, a revenue claim accepted by a Contracting State in accordance with paragraph 3 or 4 shall not have priority in that Contracting State applicable to such revenue claim under the laws of the other Contracting State. 6. Legal actions concerning the existence, legality or amount of a revenue claim of a Contracting State shall not be brought before a court or other administrative authorities of the other Contracting State. 7. If at any time after the request is sent by a Contracting State in accordance with paragraph 3 or 4 and before the other Contracting State has fulfilled the relevant revenue claim and transferred the relevant amount to the first-mentioned Contracting State, the relevant revenue claim ceases to be: (a) in the case of a request under paragraph 3, the revenue claim of the first-mentioned Contracting State States, which is enforceable under the laws of that Contracting State and the debtor thereof is a person who cannot, under the laws of that Contracting State, prevent its enforcement, or (b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned Contracting State in respect of which that Contracting State may, under its law, impose interim measures for the purpose of its execution, The competent authority of the first-mentioned Contracting State will immediately notify the competent authority of the other Contracting State of this fact and, at the option of the other Contracting State, the first-mentioned Contracting State will either suspend or withdraw its request. 8. The provisions of this article may not be interpreted as imposing an obligation on a Contracting State.: (a) To take administrative measures contrary to the laws and administrative practices of that or another Contracting State; (b) Take measures contrary to public policy (ordre public); (c) Provide assistance if the other Contracting State has not taken all appropriate measures to enforce or, as appropriate, impose interim measures available under its legislation or administrative practice; (d) Provide assistance in cases where the administrative costs for of this Contracting State are disproportionate to the benefits received by the other Contracting State.
Article 27 Employees of diplomatic missions and consular institutions
Nothing in this Convention affects the tax privileges of employees of diplomatic missions or consular posts granted by the general rules of international law or in accordance with the provisions of special treaties.
Article 28 Entry into force
1. This Convention is subject to ratification. The Contracting States shall notify each other in writing through diplomatic channels of the completion of the internal procedures necessary for the entry into force of this Convention. This Convention shall enter into force on the date of receipt of the last notification. 2. This Convention applies: (a) In respect of taxes withheld at the source of payment on income paid on or after 1 January of the calendar year following the year of entry into force of this Convention; and (b) In respect of other taxes on income or on capital for the taxable period or any taxable periods beginning on or after 1 January of the calendar year following the year of entry into force of this Convention.
Article 29 Amendments and additions
This Convention may be amended and supplemented by mutual agreement of the Contracting States by formalizing separate Protocols, which are an integral part of this Convention.
Article 30 Termination
This Convention shall remain in force until terminated by one of the Contracting States. Any Contracting State may terminate this Convention by giving written notice of termination through diplomatic channels no later than six months before the end of any calendar year following the expiration of a period of five years from the date of entry into force of the Convention. In such a case, this Convention shall cease to be in force.: (a) in respect of taxes withheld at the source of payment on income paid on or after January 1 of the calendar year following the year of filing such notification; and (b) in respect of other taxes on income or taxes on capital for the taxable period or any taxable periods beginning on or after January 1 of the calendar year, following the year of submission of such notification. In witness whereof, the undersigned, being duly authorized thereto by their Governments, have signed this Convention. Done in Astana on March 10, 2016, in two copies in the Kazakh, Russian, Slovenian and English languages, all texts being equally authentic. In case of discrepancies in the texts, the English text is decisive.
For the Government of the Republic of Kazakhstan
For the Government of the Republic of Slovenia
Protocol to the Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
At the time of signing the Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, the undersigned, duly authorized thereto, have agreed on the following provision, which is an integral part of the Convention. With regard to article 7: If the information available or available to the competent authority of a Contracting State is insufficient to determine the profits of a permanent establishment, the profits may be calculated in accordance with the tax laws of that Contracting State, provided that the determination of profits complies with the principles of this article. In witness whereof, the undersigned, being duly authorized thereto by their Governments, have signed this Protocol. Done in Astana on March 10, 2016, in two copies in the Kazakh, Russian, Slovenian and English languages, all texts being equally authentic. In case of discrepancies in the texts, the English text is decisive.
For the Government of the Republic of Kazakhstan
For the Government of the Republic of Slovenia
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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