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On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Macedonia on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Law of the Republic of Kazakhstan dated March 12, 2015 No. 292-V SAM
To ratify Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Macedonia on the Avoidance of Double Taxation and the Prevention of Tax Evasion in respect of Taxes on Income, signed in Astana on July 2, 2012.
President of the Republic of Kazakhstan N. NAZARBAYEV
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Macedonia on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Entered into force on April 27, 2015 - Bulletin of International Treaties of the Republic of Kazakhstan 2015, No. 4, art. 34
The Government of the Republic of Kazakhstan and the Government of the Republic of Macedonia, wishing to conclude an Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on Income, have agreed as follows:
Article 1 Persons to whom the Agreement applies
This Agreement applies to persons who are residents of one or both of the Contracting States.
Article 2 Taxes covered by the Agreement
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or its administrative-territorial subdivisions, central or local authorities, regardless of the method of their collection. 2. Income taxes are all types of taxes levied on the total amount of income or on individual elements of income, 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. 3. The existing taxes to which this Agreement applies are, in particular: (a) in Kazakhstan: (i) corporate income tax and (ii) individual income tax (hereinafter referred to as the "Kazakhstan Tax"); (b) in Macedonia: (i) personal income tax and (ii) tax income tax (hereinafter referred to as the "Macedonian Tax"). 4. This Agreement also applies to any identical or substantially similar taxes that will be levied after the date of entry into force of this Agreement in addition to or in place of existing taxes. The competent authorities of the Contracting States will notify each other of any significant changes in the tax legislation of their State.
Article 3 General definitions
1. For the purposes of this Agreement, unless the context otherwise requires: (a) The terms "one Contracting State" and "the other Contracting State" mean Kazakhstan or Macedonia, depending on the context; (b) The term "Kazakhstan" means the Republic of Kazakhstan and, when used geographically, the term "Kazakhstan" 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; (c) The term "Macedonia" means the territory of the Republic of Macedonia in which jurisdiction or sovereign rights are exercised for the purposes of exploration, development, conservation and management of natural resources in accordance with domestic jurisdiction and international law; (d) The term "national person" means: (i) any natural person having the nationality of a Contracting State; (ii) any legal entity, partnership or association that has obtained such status on the basis of the current legislation of a Contracting State; (e) The term "person" includes an individual, a company, and any other association of persons; (f) The term "company" means any corporate entity or any organization that is considered a corporate entity for tax purposes; (g) The term "business activity" includes the performance of professional services and other activities of an independent nature; (h) the term "enterprise" applies to the implementation of any professional activity; (i) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise operated by a resident of one Contracting State and an enterprise operated by a resident of the other Contracting State; (j) 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; (k) The term "competent authority" means: (i) in Kazakhstan: the Ministry of Finance or its authorized representative; (ii) in Macedonia: the Ministry of Finance or its authorized representative. 2. As regards the application at any time of this Agreement 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 Agreement 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 Agreement, 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 domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes a Contracting State, any administrative-territorial subdivision thereof, a central and 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. 2. If, by reason of the provisions of paragraph 1 of this article, 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. Whether in other Contracting States or in none of them, he shall be deemed to be a resident only of the Contracting State of which he is a national.; (d) If the residence status of an individual cannot be determined in accordance with the provisions of subparagraphs (a), (b) and (c) of this paragraph, the competent authorities of the Contracting States shall resolve the matter by mutual agreement. 3. Where by reason of the provisions of paragraph 1 of this article 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 Agreement, the term "permanent establishment" means a permanent place of business through which the business activities of an enterprise are carried out in whole or in part. 2. The term "permanent establishment" includes in particular: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and (g) an installation, structure used for the exploration of natural resources, a drilling rig or a marine vessel used for the exploration of natural resources, or related surveillance services. 3. The term "permanent establishment" also includes: a) a construction site or a construction, installation or assembly project, or monitoring services related to such a site or project, for a period of more than 6 months; (b) The provision of services, including consulting services, by the enterprise through employees or other personnel employed by the enterprise for such purposes, or through a person who is an affiliated party, but only if activities of this nature continue (for such or a related project) within a Contracting State for a period or periods exceeding 6 months within for any 12-month period. For the purposes of this subparagraph, if an enterprise of a Contracting State providing services in another Contracting State for a specified period of time is associated with a second enterprise that provides similar services in that other Contracting State for such or related projects through one or more individuals who are located and provide the same services in that other State. In a Contracting State, it is considered, that the first mentioned enterprise provides services in the other Contracting State for such or related projects through persons of the second enterprise. For the purposes of the preceding sentence, an enterprise is considered to be related to the second enterprise if one of them is controlled by the second directly or indirectly, or both enterprises are controlled directly or indirectly by the same persons, regardless of whether such persons are residents of a Contracting State or not. 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 storing, displaying, or delivering; 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 permanent place of business solely for the purpose of carrying out any combination of the activities listed in subparagraphs (a) to (e) of this paragraph, 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 of this article, if a person other than an agent with an independent status to whom paragraph 6 of this article 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 activity that that person carries out for the benefit of the enterprise, unless the activity of such person is limited to the activities referred to in paragraph 4 of this article., which, if carried out through a permanent place of business, does not transform that permanent place of business into a permanent establishment in accordance with the provisions of such paragraph. 6. An enterprise shall not be considered as having a permanent establishment in a Contracting State solely because it carries on business in that 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. Notwithstanding the preceding provisions of this article, an insurance organization of one Contracting State, excluding reinsurance, has a permanent establishment in the other Contracting State if it collects contributions in the territory of the other Contracting State or insures risks while there through a person other than an agent with an independent status to whom the provisions of paragraph 6 of this article apply.. 8. 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), then one of these companies is not 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. Such a term, in any case, 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 development or the right to develop a deposit. mineral raw materials, springs, and other natural resources. Ships and aircraft are not considered as immovable property. 3. The provisions of paragraph 1 of this article shall apply to income derived from the direct use, rental or use of immovable property in any other form. 4. The provisions of paragraphs 1 and 3 of this article shall also apply to income from immovable property of an enterprise.
Article 7 Profit from business activities
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 of this article, 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 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 customary 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 of this article prohibits that Contracting State from determining taxable profits by such distribution based on customary practice, however, the method of distribution chosen should produce results that 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. 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. 7. For the purposes of the preceding paragraphs of this article, profits attributable to a permanent establishment are determined in the same way annually, unless there are sufficient and compelling reasons to change this procedure. 8. If profits include types of income that are specifically mentioned in other articles of this Agreement, 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 of this article shall also apply to profits from participation in a pool, joint venture or international organization for the operation of vehicles.
Article 9 Associated 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 respective 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 due to the existence of such conditions was not credited to it, can be included in the profit of such an enterprise and, accordingly, taxed. 2. If one Contracting State includes in the profits of an enterprise of that Contracting State and, accordingly, taxes profits in respect of which an enterprise of the other Contracting State is taxed in that other Contracting State, and thus the profits included are profits that would have accrued to an enterprise of the first-mentioned Contracting State if conditions between the two enterprises had been those that exist between independent enterprises, that other Contracting State will make an appropriate adjustment to the amount of tax calculated on such profits. In determining such an adjustment, the other provisions of this Agreement 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 which 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 and 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 actual The 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 or other rights, other than debt claims, that contribute to profits, as well as income from other corporate rights that are subject to the same tax treatment as income from shares under the laws of the Contracting State in which the company distributing the shares is a resident. profit. 4. The provisions of paragraphs 1 and 2 of this article shall not apply if the beneficial owner of the dividends, who is a resident of one Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment located there, and the holding company in respect of which the dividends are paid is actually associated with such a permanent establishment. In this case, the provisions of Article 7 of this Agreement shall apply. 5. If a company that is a resident of one Contracting State derives profits or income from the other Contracting State, that other 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 paid is actually affiliated with 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 Agreement may be interpreted as preventing a Contracting State from taxing the profits of a company relating to a permanent establishment in that Contracting State with an additional tax in addition to the tax that is 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 percent of the amount of such profit. 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 if such resident is the beneficial owner of the interest. 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 of this article, interest arising in a Contracting State shall be exempt from taxation in that Contracting State if: (a) The payer of the interest is the Government of that Contracting State, its administrative-territorial subdivision, a central or local authority, or a Central Bank.; or (b) The beneficial owner of the interest is the Government of the other Contracting State, its administrative division, central or local government authority, Central Bank or any other financial institution wholly owned by the Government of the other Contracting State. 4. The term "interest", as used in this article, means income from debt claims of any kind, secured or unsecured, giving or not giving the right to participate in the debtor's profits, and in particular income from government securities and income from bonds or debentures, including premiums and winnings on such securities., bonds or debentures. 5. The provisions of paragraphs 1 and 2 of this article shall not apply if the beneficial owner of the interest, who is a resident of one Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment located there and the debt claim in respect of which the interest is being paid is actually linked to such permanent establishment. In this case, the provisions of Article 7 of this Agreement shall apply. 6. 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 the obligation to pay interest arises and the costs of such interest are borne by the permanent establishment, such interest shall be deemed to arise in the Contracting State in which the interest is incurred. in which such a 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 latter the mentioned amount. In such a case, the excess part of the payments is subject to taxation in accordance with the laws of each Contracting State, taking into account the other provisions of this Agreement.
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 if such resident is the beneficial owner of the royalties. 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 grant of the right to use any copyright in works of literature, art or scientific work, software, including cinematographic and other films, magnetic recordings used for radio or television broadcasts, any patent, trademark, design or model, plan, secret formula or process, or for the use or grant of the right to use industrial, commercial or scientific equipment, 4. The provisions of paragraphs 1 and 2 of this article shall not apply if the beneficial owner of the royalties, who is a resident of one Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment located there and the right or property in which the royalties arise. in respect of which royalties are paid, it is indeed connected with such a permanent establishment. In this case, the provisions of Article 7 of this Agreement shall apply. 5. 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 arises and the costs of such royalties are borne by the permanent establishment, such royalties shall be deemed to arise in the Contracting State in which where such a permanent establishment is located. 6. 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 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 is subject to taxation in accordance with the laws of each Contracting State, taking into account the other provisions of this Agreement.
Article 13 Income from the increase in the value of property
1. Income earned by a resident of one Contracting State from the alienation of immovable property defined in Article 6 of this Agreement and 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 of this article 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 of this Agreement, 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 of this article, remuneration earned by a resident of a Contracting State in connection with an employment performed in the other Contracting State shall be taxable only in the first-mentioned 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 of this Agreement, income earned by a resident of a Contracting State as an artist, such as a theater, film, radio or television artist, or a musician, or as an athlete, from his personal activities carried on in the other Contracting State, may be taxed in that State. in the other Contracting State. 2. If income from personal activities carried out by an art worker or an athlete in his capacity as such accrues not to the art worker or athlete himself, but to another person, such income may, notwithstanding the provisions of Articles 7 and 14 of this Agreement, be taxed in the Contracting State in which the activities of the art worker or athlete are carried out. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this article, income earned by a resident of a Contracting State from his personal activities as an artist or athlete shall be taxable only in that Contracting State if such activities are carried out in the other Contracting State as part of an exchange of cultural or sports programs approved by both Contracting States.
Article 17 Pensions
In accordance with the provisions of paragraph 2 of article 18 of this Agreement, 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 other Contracting State and an individual who is a resident of that other Contracting State: (i) is a national of that other Contracting State; or (ii) has not become a resident of that other Contracting State solely for the purpose of performing such services. 2. (a) Notwithstanding the provisions of paragraph 1 of this article, pensions and other similar remuneration paid from established funds by a Contracting State or its administrative-territorial subdivision, central or local authority 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 pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident and a national of that other Contracting State. 3. The provisions of articles 14, 15, 16 and 17 of this Agreement shall apply to salaries, salaries, pensions and other similar remuneration in respect of services related to business activities carried on by a Contracting State or its administrative-territorial subdivision, central or local authority.
Article 19 Students or interns
Payments that a student 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 education, internship, receives for the purposes of his maintenance, education, internship, shall not be taxed in that Contracting State, provided that Such payments are made from sources outside that Contracting State.
Article 20 Other income
1. Types of income of a resident of a Contracting State, regardless of the source of their origin, not provided for in the preceding articles of this Agreement, are taxable only in that Contracting State. 2. The provisions of paragraph 1 of this article shall not apply to income other than income from immovable property as defined in paragraph 2 of Article 6 of this Agreement, 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 in it, and the right or property in connection with which the the payment of income is indeed related to such a permanent establishment. In this case, the provisions of Article 7 of this Agreement shall apply.
Article 21 Elimination of double taxation
1. If a resident of a Contracting State earns income which, in accordance with the provisions of this Agreement, may be taxed in the other Contracting State, the first-mentioned Contracting State shall permit the deduction from the income tax of such resident of an amount equal to the income tax paid in that other Contracting State. In any case, such deduction shall not exceed the amount of income tax calculated before the deduction is granted on income that may be taxed in that other Contracting State. 2. If, under any provisions of this Agreement, the income 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 such resident's income, take into account the amount of the income exempt from taxation.
Article 22 Non-discrimination
1. Nationals of a 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 in the same circumstances, in particular with regard to residency. 2. 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. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 6 of Article 12 of this Agreement apply, interest, royalties and other payments made by an enterprise of one Contracting State to a resident of the other Contracting State for the purposes of determining the taxable profits of such enterprise shall be deductible on the same terms as if they were paid a resident of the first-mentioned Contracting State. 4. Enterprises of a Contracting State whose capital is wholly or partly owned or controlled directly or indirectly by one or more residents of the other Contracting State shall not be subject in the first-mentioned 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. 5. The provisions of this article shall apply to the taxes specified in this Agreement.
Article 23 Mutual agreement procedure
1. If a person considers that the actions of one or both of the Contracting States result in or will result in taxation that is not in accordance with the provisions of this Agreement, 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 under paragraph 1 of article 22 of this Agreement 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 that do not comply with the provisions of this Agreement. 2. The competent authority of one Contracting State 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 Agreement. 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 in the interpretation or application of this Agreement. They may also consult with each other in order to eliminate double taxation in cases not provided for in this Agreement. 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 an agreement in accordance with the preceding paragraphs of this article.
Article 24 Exchange of information
1. The competent authorities of the Contracting States shall exchange information necessary for the implementation of the provisions of this Agreement 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 Agreement. The exchange of information is not limited to articles 1 and 2 of this Agreement. 2. Any information received by a Contracting State in accordance with paragraph 1 of this Article 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. with respect to the taxes referred to in paragraph 1 of this article, as well as the 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 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) To provide information that cannot be obtained under the laws or in the ordinary course of administration of that or another 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 of this article, but such limitations cannot be interpreted as allowing a Contracting State to refuse to provide information solely because of a lack of domestic interest in such information. 5. The provisions of paragraph 3 of this article may not be interpreted as authorizing a Contracting State to refuse to provide information solely because the holder of the information is a bank, other financial institution, fund, nominee holder or a person acting as an agent or attorney, or because the information concerns a person vested with ownership rights in the person or fund.
Article 25 Employees of diplomatic missions or consular institutions
Nothing in this Agreement affects the tax privileges of employees of diplomatic missions and consular offices granted by the general rules of international law or in accordance with the provisions of special international treaties.
Article 26 Entry into force
1. This Agreement shall enter into force on the date of receipt, through diplomatic channels, of the last written notification that the Contracting States have completed the internal procedures necessary for its entry into force. 2. This Agreement applies to: (a) Taxes withheld at the source of payment on income paid on or after the first of January of the calendar year following the year of entry into force of this Agreement.; b) in respect of other taxes, taxes imposed for the taxable period beginning on or after the first of January of the calendar year following the year of entry into force of this Agreement.
Article 27 Termination
1. This Agreement shall remain in force until terminated by one of the Contracting States. Any Contracting State may terminate this Agreement by sending through diplomatic channels a written notice of termination no later than six months before the end of any calendar year following the expiration of a five-year period from the date of entry into force of the Agreement. 2. This Agreement shall terminate: (a) with respect to taxes withheld at the source of payment on income paid on or after the first of January of the calendar year following the year of notification of termination; (b) with respect to other taxes on income, taxes imposed for the taxable period beginning on or after the first of January. January of the calendar year following the year of the notification of its termination.
In witness whereof, the undersigned, being duly authorized thereto, have signed this Agreement.
Done in Astana on the 2nd of July, 2012, in two copies in the Kazakh, Russian, Macedonian and English languages, all texts being equally authentic. In the event of a discrepancy in the interpretation of this Agreement, the Contracting States shall refer to the English text.
For the Government of the Republic of Kazakhstan
For the Government of the Republic of Macedonia
RCPI's note! The text of the Agreement in Macedonian and English is attached.
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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