On approval of the agreement between the Republic of Kazakhstan and the Republic of Tajikistan on preventing double taxation of income and property (capital) and preventing tax evasion

Home / RLA / On approval of the agreement between the Republic of Kazakhstan and the Republic of Tajikistan on preventing double taxation of income and property (capital) and preventing tax evasion

Law of the Republic of Kazakhstan dated October 21, 2000 No. 88-II

Approve the agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the avoidance of double taxation of income and property (capital) and the inadmissibility of tax evasion, concluded in Dushanbe on December 16, 1999.

President Of The Republic Of Kazakhstan

Agreement between the Republic of Kazakhstan and the Republic of Tajikistan on preventing double taxation of income and property (capital) and preventing tax evasion

(Entered into force on November 7, 2000-official website of the Ministry of Foreign Affairs)

The Republic of Kazakhstan and the Republic of Tajikistan, guided by the desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two states and in order to avoid double taxation of income and property (capital), decided to conclude this Agreement and agreed on the following:

Article 1 persons to whom the agreement applies

This agreement applies to persons who are residents of one or both Contracting States.

Article 2 taxes applicable to the agreement

1.this agreement applies to taxes on income and property (capital) received on behalf of the contracting state or its administrative divisions or local authorities, regardless of the methods of tax collection. 2. Taxes on income and property (capital) are all types of taxes levied on the total amount of income, the total amount of capital, or individual elements of income or capital, including taxes on income derived from the withdrawal of movable or immovable property, taxes on the total amount of earnings or wages paid by enterprises, as well as taxes on the increase in the value of capital. 3. In particular, the current taxes to which this agreement applies are: a) in the Republic of Kazakhstan: - tax on income of legal entities and individuals; - tax on property of legal entities and individuals; (hereinafter referred to as "Kazakhstan tax"); B) in the Republic of Tajikistan: - tax on income (profit) of legal entities; - income tax from citizens; - tax on property of legal entities and individuals; (hereinafter referred to as "Tajik tax"). 4. This agreement also applies to any similar and actual such taxes levied in addition to or in exchange for taxes in force after the date of its signing. The competent authorities of the contracting states shall inform each other of any significant changes in their respective tax laws.

Article 3 general definitions

1.for the purposes of this Agreement, if the original does not differ from the text: A) the terms "Contracting State (State)" and "other Contracting State (other state)", depending on the text, mean the Republic of Kazakhstan or the Republic of Tajikistan; B) the term "Kazakhstan" means the Republic of Kazakhstan. When used in a geographical sense, the term" Kazakhstan " includes the state territory of the Republic of Kazakhstan and the regions that exercise their sovereign rights and legal rights in accordance with the laws of Kazakhstan and international agreements and apply its tax laws; C) the term" Tajikistan "means the Republic of Tajikistan and, when used in a geographical sense, includes its territory, inland waters, airspace above it, where the Republic of Tajikistan can exercise sovereign rights and legal rights, including the rights to use subsoil and natural resources in accordance with international law, and the laws of the Republic of Tajikistan apply; d) the term" person " means an individual, a branch of a legal entity and a representative office of a legal entity and (or) a legal entity; E) the terms" enterprise of a Contracting State "and" enterprise of another contracting state " mean, respectively, an enterprise managed by a resident of one Contracting State and an enterprise managed by a resident of another Contracting State; (e) The term "international carriage" means any carriage carried out by a ship, aircraft, railway or road transport operated by an enterprise of a Contracting State, except in cases where the ship, aircraft, railway or road transport is used only between locations in the other Contracting State. G) the term" specific place of enterprise management " means the place of actual implementation of the activities of this enterprise and daily management of this enterprise, regardless of the location of the bodies that control this enterprise from above and the place where the enterprise generates income from its activities. (h) The term "National person" means: (i) any natural person who holds the nationality of a Contracting State; (ii) any legal person who has acquired his status in accordance with the applicable laws of a Contracting State; I) the term" capital " refers to, but is not limited to, immovable and immovable property, available cash, shares, bonds or other documents, bills of exchange or other debt obligations confirming property rights, as well as patents, trademarks, copyrights or other such rights or property. K) the term" competent authority " means: (I) in the Republic of Kazakhstan - the Ministry of Finance or its authorized representative; (II) in the Republic of Tajikistan - the Ministry of Finance or its authorized representative. 2. When a Contracting State applies this Agreement, any term not defined therein shall have the same meaning as under the laws of that State in respect of taxes to which this Agreement applies, unless a different meaning follows from the text. Under the tax laws applicable by a Contracting State, any meaning is higher than the meaning given to the term under other laws of that State.

Article 4 Resident

1.for the purposes of this Agreement, the term "resident of the contracting state" means any person who has received the status of a resident in accordance with the national tax laws of the contracting state. The term also covers the administrative subdivision or local government bodies of the Contracting State. However, this term does not cover any person who is subject to taxation in that state only in relation to income from sources in that state or in relation to property (capital) located in it. 2. If, in accordance with the provisions of Paragraph 1 of this article, an individual is a resident of both Contracting States, his status should be determined as follows: a) he is considered a resident of the state in which he has permanent housing; if he has permanent housing in both Contracting States, he is considered a resident of the state with the closest personal and economic ties (center of vital interests; B) if the state in which he has a center of vital interests cannot be determined, or if he does not have permanent housing at his disposal in either of these states, he is considered a resident of the state in which he usually resides; C) if he usually resides in either of the States or does not reside in one of them, he is considered a resident of the state of which he is a citizen; D) if the status of a resident is not determined in accordance with subparagraphs a) - C), the competent authorities of the Contracting States shall resolve this issue by mutual agreement. 3. If, in accordance with the provisions of Paragraph 1 of this article, a person who is not an individual is a resident of both Contracting States, he is considered a resident of the state in which his de facto place of government is located. If it is not possible to determine where the actual place of management of a person is located, then the competent authorities of the Contracting States will try to resolve this issue by mutual agreement. If the competent authorities cannot reach a mutual agreement, then for the purposes of applying this Agreement, such a person shall not be considered a resident of either of the two Contracting States.

Article 5 permanent establishment (representation)

1.for the purposes of this Agreement, the term "permanent institution (representative office)" means a permanent place of activity through which the economic (entrepreneurial) activity of the enterprise is carried out in whole or in part. 2.the term" permanent institution (representative office)", in particular, includes: a) a place of management; b) a division; C) an office; D) a factory; e) a workshop; e) a mine, an oil or gas well, a quarry or any other place where natural resources are mined; G) A warehouse or any other building used for the purpose of selling goods. 3. Also, the term" permanent establishment " includes: a) a construction site or a construction, installation or assembly object or services related to the supervision of the performance of these works, only if such a site or object has existed for a period of more than 6 months, or if such services are provided for a period of more than 6 months; B) an installation or building used for natural resource exploration, or services related to the supervision of the performance of these works, or a drilling rig or vessel used for natural resource exploration, if such use lasts for a period of more than 6 months, or if such services are provided for a period of more than 6 months; C) provision of services by residents, including consulting services, through employees or personnel hired by a resident for such purposes, but if such activity continues within the country for a period of more than 6 months. 4. the term "permanent establishment (representative office)", regardless of the previous provisions of this article, shall not include: a) the use of structures and equipment only for the purposes of storage, display or delivery of goods and products belonging to the enterprise; B) maintain stocks of goods and products owned by the enterprise only for storage, display or delivery purposes; C) maintain stocks of goods and products owned by the enterprise only for the processing purposes of another Enterprise; D) maintain a permanent place of activity only for the purpose of purchasing goods or products or collecting information for the enterprise; e) maintain a permanent place of activity only for the implementation of any other activity of a preparatory or auxiliary nature, such as advertising or scientific research for the enterprise; (e) (A) to (e) does not include the maintenance of a permanent place of business solely for the performance of any of the listed activities, provided that the cumulative activities of the permanent place of business resulting from such an action are preparatory or auxiliary in nature. 5. Regardless of the provisions of Paragraphs 1 and 2 of this article, if a person other than an agent with independent status, to which paragraph 6 of this article applies, acts on behalf of the enterprise and has the authority to conclude contracts on behalf of the enterprise in the Contracting State and normally uses it, then this enterprise applies to any activity used by this person for the enterprise, provided that its activity is not limited to, it is considered as an enterprise that has a permanent institution (representative office) in this state. 6.an enterprise shall not be considered to have a permanent institution (representative office) in the Contracting State, provided that such persons act within their usual scope of activity, only because they carry out economic (entrepreneurial) activities in this state through an intermediary, commission agent or other agent with independent status. 7. The fact that a legal entity that is a resident of a Contracting State controls or controls a legal entity that is a resident of the other Contracting State or carries on economic (business) activities in that other State (either through a permanent establishment (representative office) or otherwise) cannot transform one of these legal entities into a permanent establishment (representative office) of the other.

Article 6 income from Real Estate

1.Income earned by a resident of a Contracting State from immovable property located in the other Contracting State (including income from agriculture and forestry) may be taxed in the same other State. 2.The term" real estate " shall have the same meaning as it has under the law of the Contracting State in which the property in question is located. This term in any case includes subsidiary property in relation to real estate, livestock and equipment used in agriculture and forestry, rights provided for by law in relation to land ownership, rights to variable or fixed payments as compensation for the right to develop or develop mineral resources, sources and other natural minerals. Sea and aircraft, rail and Road Transport are not considered real estate. 3.the provisions of Paragraph 1 of this article apply to income received from the direct use, lease or use of real estate in any other form. 4. If the possession of shares or other rights of an enterprise allows the owner of these shares or rights to use the property owned by the enterprise, then income from direct use, lease or use of such rights in any other form may be taxed in the Contracting State in which this real estate is located. 5.the provisions of Paragraphs 1 and 3 of this article also apply to income from the real estate of the enterprise and income from real estate used for the provision of independent personal services.

Article 7 profit from economic (entrepreneurial) activities

1.if an enterprise of a contracting state does not engage in economic (entrepreneurial) activities in another contracting state through a permanent institution (representative office) located there, the profit of such enterprise shall be taxed only in this state. If the enterprise, as mentioned above, carries out or has carried out its activities, the profit of the enterprise is taxed in another state, but to: a) to such a permanent institution (representative office); (B) to sell goods or products identical or similar to goods or products sold through a permanent institution (representative office) in this other state; or (C) to be built only in the part related by its nature to business activities carried out through such a permanent institution (representative office) or similar business activities carried out in this other state. 2. Taking into account the provisions of Paragraph 3 of this article, if an enterprise of a contracting state carries out or has carried out economic (entrepreneurial) activities through a permanent institution (representative office) located there in another contracting state, then the profit that this permanent institution (representative office) may receive when acting completely independently from an enterprise of which it is a permanent institution (representative office), engaged in the same or similar activities in such or similar cases, shall be attributed to this permanent institution in the contracting state. 3. When determining the profit of a permanent establishment, it is possible to deduct the costs incurred for the purposes of a permanent establishment, including management and general administrative costs, regardless of whether these costs were incurred in or outside the state in which the permanent establishment (representation) is located. Amounts paid by a permanent institution for the use of patents and other rights to its parent company or any of the resident's other enterprises may not be deducted from the permanent institution by paying royalties, fees or other similar payments, or by paying commissions for the provision of specific services or management, or by paying interest on a loan issued to a permanent institution (representative office). 4. No profit is accrued to this permanent institution (representative office) only on the basis of the purchase of goods or products made by this permanent institution (representative office) for the enterprise. 5.profit in relation to a permanent institution (representative office) for the purpose of the upcoming paragraphs shall be determined annually in the same way if there are no clear and sufficient grounds for changing the established procedure. 6.if the profit includes elements of income considered separately in other articles of this Agreement, then the provisions of these articles do not affect the provisions of this article.

Article 8 International Transportation

1.income received by a resident of the Contracting State from the use of sea and aircraft, rail and Road Transport in international transportation shall be taxed only in this state. 2.the profit received by a resident of the contracting state from the rental of vehicles for use in international transportation, as well as containers and related equipment, shall be taxed only in that state, if such rental, as the case may be, is secondary in relation to the use of vehicles in international transportation. 3. The provisions of Paragraphs 1 and 2 of this article also apply to the profit received by a resident of the contracting state from participation in the provision of joint services to a joint venture or an International Organization for the operation of vehicles.

Article 9 associated enterprises

1. if: a) an enterprise of a Contracting State directly or indirectly participates in the management, control or capital of an enterprise of another Contracting State; or B) if certain persons directly or indirectly participate in the management, control or property (capital) of an enterprise of a Contracting State, as well as an enterprise of another Contracting State, in each case conditions are created or established between two enterprises in their commercial or financial relations different from those that may occur between independent enterprises, then any profit that may be credited to, it can be taxed accordingly. 2.If an enterprise of another contracting state adds the profit taxable in this other contracting state to the profit of the enterprise by this state and taxes accordingly, and the profit added in this way can be credited to the enterprise of the first said state, if the relationship between the two enterprises is the same as between independent enterprises, then this other state must make appropriate adjustments to the amount of tax levied on this profit. When determining such amendments, other provisions of this agreement must be considered, and the competent authorities of the Contracting States, if necessary, consult each other.

Article 10 Dividends

1.dividends paid by a legal entity that is a resident of a contracting state to a resident of another contracting state may be taxed in this other state. 2. However, such dividends may also be taxed in a Contracting State whose resident is a legal entity paying dividends in accordance with the laws of that state, but if the actual owner of the dividends is a resident of another Contracting State, then the tax levied must not exceed: a) 10 percent of the total amount of dividends, if the actual owner is a legal entity that directly owns 30 percent of the authorized capital of the legal entity paying dividends; B) in all other cases, 15 percent of the total amount of dividends; not more than a percentage of; The provisions of this paragraph shall not affect the taxation of a legal entity in respect of profits on which dividends are paid. 3. The term "dividends" in this article means income from shares or other rights that are not claims of debt, income from profit-sharing, as well as income from other corporate rights that are equivalent to taxation of income from shares in accordance with the laws of the State in which the legal entity sharing the profits is a resident. 4. If the actual owner of dividends, who is a resident of the Contracting State, carries out or carries out business activities through a permanent institution (representative office) located in it in another Contracting State, in which the legal entity paying dividends is a resident, or provides or provides personal services independent of the permanent base located in it in this other Contracting State, or in respect of dividends being paid, the holding, the provisions of Paragraphs 1 and 2 of this article do not apply. In this case, the provisions of Article 7 /profit from business activities/ or Article 14 /independent personal services/ shall apply, depending on the order. 5. If a legal entity that is a resident of a contracting state receives profit or income from another Contracting State, this other state may exempt dividends paid by a legal entity from tax, except in cases where such dividends are paid to a resident of this other Contracting State, or a holding holding in respect of which dividends are actually paid to a permanent institution (representative office) or permanent base located in this other state, also, the retained earnings of a legal entity are not taxed even if the dividends or retained earnings paid are fully or partially derived from the profit or income arising in another such state. 6. None of the provisions of this Agreement shall be understood as a barrier to additional taxation by the contracting state in favor of a legal entity that is a national Person of that state in favor of a legal entity belonging to a permanent institution (representative office) of that state, if any additional tax calculated in this way does not exceed 10 percent of the amount of such For the purposes of this paragraph, profit is determined after deducting all taxes other than the additional tax referred to in this paragraph, which is levied in the Contracting State where the permanent establishment (representative office) is located.

Article 11 percentages

1.interest arising in one contracting state and paid to a resident of another contracting state may be taxed only in that other state. 2.however, such interest may also be taxed in the Contracting State in which they occur and in accordance with the laws of that state, but if the actual owner of the recipient interest is a resident of another Contracting State, then the tax received in this way will not exceed 10 percent of the total amount of interest. 3. Regardless of the provisions of Paragraph 2 of this article: A) interest paid in respect of bonds, debt obligations or other similar obligations of the Government of this state, the National Bank of this state, its administrative divisions or local authorities arising in one of the Contracting States shall be exempt from taxation in this state; b) interest arising in one of the Contracting States and paid in respect of bonds, debt obligations or other similar obligations to the Government of another state, the National Bank of another state, its administrative divisions or local authorities shall be exempt from taxation in the first said State. 4. The term" interest " in use in this article refers to the recoverable income from any type of debt claim, secured or unsecured by a guarantee, granting or not the right to participate in favor of debtors, and in particular, income from government securities and income from bonds or debt obligations, including premiums and winnings on securities, bonds or debt obligations. Penalties for late payment are not considered as interest for the purposes of this article. 5. The provisions of Paragraph 1 and 2 of this article shall not apply if the actual owner of interest, who is a resident of one Contracting State, carries out economic (business) activities through a permanent institution (representative office) located in it in another Contracting State from which the interest arises, or if the debt claim, which provides personal services independent of the permanent base located in this other contracting state, and on the basis of which the interest is paid, actually belongs to such a permanent institution (representative office) or permanent base. In this case, the provisions of Article 7 /profit from business activities/or Article 14 /independent personal services/ shall apply, depending on the order. 6.if the payer is an administrative-territorial unit, a local government body or a resident of this contracting state, the interest is considered to arise in the contracting state. If, however, the person paying interest is a resident of the Contracting State or not, the contracting state has a permanent institution (representative office) or permanent base in connection with the occurrence of arrears on which the interest is paid, and such interest is paid by such a permanent institution (representative office) or permanent base, then such interest is considered to occur in the state where the permanent institution (representative office) or permanent base is located. 7. If, as a result of a special relationship between the payer of interest and its actual owner, or between those two and any third party, the amount of interest subject to the debt claim paid on its basis exceeds the amount that can be agreed in the absence of such relations between the payer of interest and its actual owner, then the provisions of this article apply only to the last specified amount. In this case, the excess of the beginning of the payment is subject to taxation in accordance with the laws of each Contracting State, taking into account other provisions of this Agreement. 8. The provisions of this article do not apply if the main purpose or one of the main goals of any person related to the creation or transfer of debt claims, in respect of which interest is paid, is to profit from this article by the creation or transfer of debt claims.

Article 12 royalty

1.royalties arising in one contracting state and paid to a resident of another contracting state may be taxed in that other state. 2.however, such royalties may be taxed in the Contracting State from which they arise and in accordance with the laws of that state, but if the recipient is a resident of another Contracting State, being the actual owner of the royalty, then the tax levied by such method should not exceed 10 percent of the total amount of royalties. 3. The term" royalty", when used in this article, refers to any form of payment received as a reward for works of literature, art and science (film, television, video or radio broadcasts and recordings for television, as well as software), for Information (know-how) relating to any patent, trademark, design or model, plan, confidential formula or process or industrial, commercial or scientific practice, and for 4. The provisions of Paragraphs 1 and 2 of this article shall not apply if the actual owner of the royalty, being a resident of the contracting state, carries out economic (business) activities through a permanent institution (representative office) located in it in another Contracting State from which the royalty arises, or provides independent personal services with a permanent base located in that other state, and in respect of which the right or property to which the royalty In this case, the provisions of Article 7 /profit from entrepreneurial activity/ or Article 14 /independent personal services/ of this Agreement shall apply, as appropriate. 5.royalties are considered to have arisen in the contracting state if the payer is an administrative unit, a local authority or a resident of this Contracting State. If, however, a royalty-paying person has a permanent institution (representation) or permanent base in the contracting state due to the occurrence of an obligation to pay royalties, regardless of whether or not he is a resident of the Contracting State, and such royalties are associated with this permanent institution (representation) or permanent base, then such royalties are considered to have arisen in the state where the permanent institution (representation) or permanent base is located. 6. If, as a result of a special relationship between the payer of interest and its de facto owner, or between those two and any third party, the amount of royalties subject to use, rights or information paid on its basis exceeds such an amount that can be agreed between the payer of royalties and his de facto owner in the absence of such relations, the provisions of this article shall apply only to the In this case, the excess part of the payment is subject to taxation in accordance with the laws of each contracting state, taking into account the other provisions of this Agreement accordingly. 7.the provisions of this article shall not apply if the main purpose or one of the main purposes of any person related to the creation or transfer of rights in respect of which royalties are paid is to benefit from this article by such creation or transfer of rights.

Article 13 income from the alienation of property

1.income received by a resident of the contracting state from the alienation of immovable property referred to in Article 6 of this Agreement /Income from real estate/and located in another Contracting State may be taxed in this other state. 2. A resident of a contracting state may: (a) sell shares on an actual and permanent basis on an officially recognized exchange that receives the direct or indirect value or a large part of its value from real estate located in another contracting state, other than shares, or (B) a share in a partnership or trust whose property consists mainly of real estate located in another contracting state, or shares listed in subparagraph (A) above; income received from alienation may be taxed in that other Contracting State. 3. Income received by the enterprise of a contracting state from the alienation of movable property constituting part of the production property of a permanent institution (representative office) owned by another contracting state, or from movable property in respect of a permanent base owned by a resident of a contracting state in another Contracting State for the purposes of providing independent personal services, such income from the alienation of such a permanent institution (representative office) (personally or together with the entire enterprise) or such a permanent base may be taxed in this other state. 4. Income received by a resident of the contracting state from the alienation of sea, aircraft, rail and road vehicles or movable property related to the use of such vehicles used in international transportation is taxed only in this Contracting State. 5.income from alienation of any property not specified in Paragraphs 1, 2, 3 and 4 of this article shall be taxed only in the Contracting State in which the alienating person is a resident.

Article 14 independent private services

1.the income of a resident of a contracting state in relation to other activities of a professional or independent nature shall be taxed only in that state if such services are not provided or provided in another Contracting State; and a) the income relates to a permanent base in which the individual has or has been permanently present in another state; or B) only if such In this case, income related to the provision of services may be taxed in this other state in accordance with the principles referred to in Article 7 of this Agreement /profit from entrepreneurial activity/ in order to determine the amount of profit and attribution of business profit to a permanent institution (representative office), a similar principle. 2.The term" professional services " includes, in particular, independent scientific, literary, artistic, educational or pedagogical activities, as well as independent activities of doctors, lawyers, engineers, architects, dentists, accountants and auditors. 3. For the purposes of this Agreement, the term "permanent base" means any permanent place, such as a Cabinet, Office, through which the activities of an individual providing independent personal services are carried out in whole or in part.

Article 15 dependent personal services

1.wages and other such remuneration received by a resident of the contracting state in connection with hiring work, subject to the provisions of Articles 16 /directors ' remuneration/, 18 /pensions and other such payments/, 19 /Public Service/ of this Agreement, shall be taxed only in this state, unless the hiring work is carried out in another contracting state. If the work on the lease is carried out in this way, the remuneration charged in this regard may be taxed in this other state. 2. Regardless of the provisions of Paragraph 1 of this article, the remuneration received by a resident of the Contracting State in connection with rental work carried out in another Contracting State shall be imposed only in the first said state if: a) the recipient travels in another Contracting State for a period or periods not exceeding 183 days in general in any twelve-month period beginning or ending in the relevant tax year, and B) pays the remuneration, and C) the remuneration is not paid by the tenant's permanent institution (representative office) or permanent base in another state. 3.regardless of the preceding provisions of this article, remuneration related to rental work carried out on board vehicles used in international transportation may be taxed in the Contracting State in which the enterprise operating the vehicle is a resident.

Article 16 remuneration of Directors

Directorial and similar payments received by a resident of a contracting state as a member of the board of directors or a similar body of a legal entity that is a resident of another Contracting State may be taxed in this other state.

Article 17 artists and athletes

1.regardless of the provisions of Article 14 /independent personal services/ and Article 15 /dependent personal services/ of this Agreement, income received from the personal activities of an art worker (such as Theater, Film, Radio, television, composer) and athlete may be taxed in the Contracting State in which their activities were carried out. 2. If the income received by an art worker and athlete from personal activities is not credited to the art worker or athlete himself, but to another person, then this income may be taxed in the Contracting State in which the art worker or athlete performs his activities, regardless of the provisions of Articles 7 /profit from business activities/, 14 /independent personal services/ and 15 /dependent personal services/ of this Agreement. 3. Regardless of the provisions of paragraphs 1-2 of this article, the income of a resident of one Contracting State from his personal activities as an art worker or athlete is taxed only in that state if the activity is carried out in another Contracting State as part of a cultural or sports exchange program on the basis of Intergovernmental Agreements.

Article 18 pensions and other similar payments

1.in view of the provisions of Article 19 /Civil Service/ paragraph 2 of this Agreement, pensions and other similar remuneration paid to a resident of the Contracting State in respect of previous employment and any annuity paid to such resident shall be taxed only in that state. 2.The term" annuity " means the amount to be paid to an individual in stages during a period of life or at a certain time within a certain period of time in accordance with the obligation to pay such payments in monetary and value terms in exchange for equivalent and full repayment.

Article 19 Public Service

1. (a) remuneration other than pension paid for the activities of an administrative territorial subdivision or local authority of a Contracting State carried out by any individual for this administrative territorial subdivision or local authority of a Contracting State shall be taxed only in this state; (B) however, such remuneration shall be taxed if the activity is carried out in this other state and an individua 1. (a) remuneration other than pension paid for the activities of an administrative territorial subdivision or local authority of a Contracting State carried out by any individual for this administrative territorial subdivision or local authority of a Contracting State shall be taxed only in this state; (B) however, such remuneration shall be taxed if the activity is carried out in this other state and an individual; or (II) be taxed in another Contracting State if one is not a resident of that state only for theor (II) be taxed in another Contracting State if one is not a resident of that state only for the purpose of carrying out such activities. 2. (A) any pension paid to an individual from funds established by them, paid by an administrative-territorial subdivision of the Contracting State or its local authority, or from funds established by them, for activities carried out by an individual for an administrative-territorial subdivision of the Contracting State or its local authority, shall be taxed only in that state; B) however, such pensions are taxed only in another Contracting State if the individual is a resident and citizen of that state. 3.the provisions of Articles 15 /dependent personal services/, 16 /remuneration of Directors/ and 18 /Pension and other payments/ of this Agreement apply to remuneration and pensions paid in relation to services carried out in connection with the performance of economic (business) services by administrative divisions or local authorities of the Contracting State.

Article 20 students

Payments received, received for the purpose of their residence, education or training by a student or trainee who is or is a resident of another contracting state prior to a direct visit to one contracting state and resides in the first mentioned state only for the purpose of education and training, shall not be taxed in the first mentioned state, if the sources of such payments are in another state.

Article 21 other income

1.types of income of a resident of the Contracting State, not mentioned in the preceding articles of this Agreement, are subject to taxation only in this state, independent of the origin of their sources. 2. If the recipient of the following income, who is a resident of the contracting state, engages in economic (business) activities through a permanent institution (representative office) located in another contracting state, or provides personal services there independently from a permanent base located in that other contracting state, and the right or property for which the income is paid is related to f the recipient of the following income, who is a resident of the contracting state, engages in economic (business) activities through a permanent institution (representative office) located in another contracting state, or provides personal services there independently from a permanent base located in that other contracting state, and the right or property for which the income is paid is related to such a permanent institution (representative office) or permanent base, the provisions of Paragraph 1 of this article shall not apply to income other than income from real estate, as defined in Article 6 /Real Estate/ 2. At this time, the provisions of Articles 7 /profit from business activities/ or 14 /independent individual services/ of this Agreement shall apply, depending on the situation.

Article 22 property (capital)

1.property (capital) in the form of 1.property (capital) in the form of real estate referred to in Article 6 of this Agreement /Income from Real Estate/ belonging to a resident of the contracting state and located in another Contracting State may be taxed in this other state. 2. Property in the form of movable property (capital), which is part of the production property of a permanent institution (representative office) owned by an enterprise of one contracting state in another Contracting StatProperty in the form of movable property (capital), which is part of the production property of a permanent institution (representative office) owned by an enterprise of one contracting state in another Contracting State, or in the form of movable property in relation to a permanent base in which a resident of the contracting state disposes in another contracting state for the purposes of providing independent personal services, may be taxed in this other state. 3. Property (capital) in the form of sea, air, rail or roaperty (capital) in the form of sea, air, rail or road transport used in international transportation, as well as real estate related to the activities of these vehicles, is subject to taxation only in this state. 4.Property (capital) of companies whose assets consist of real estate located in the contracting state in the form of shares or other corporate rights shall be taxed in this contracting state. 5.all other elements of the property of a resident of the Contracting State shall be taxed only in this state.

Article 23 methods for eliminating double taxation

1. if a resident of a Contracting State earns income or owns property (capital) that may be taxed in another Contracting State in accordance with the provisions of this Agreement, the first said Contracting State shall: i) deduct an amount equal to the income tax paid in the contracting state other than the income tax of this resident; (ii) deduct an amount equal to the tax on property (Capital) paid in the contracting state other 1. if a resident of a Contracting State earns income or owns property (capital) that may be taxed in another Contracting State in accordance with the provisions of this Agreement, the first said Contracting State shall: i) deduct an amount equal to the income tax paid in the contracting state other than the income tax of this resident; (ii) deduct an amount equal to the tax on property (Capital) paid in the contracting state other than the tax on the property (capital) of this resident; In accordance with the above rules, the amount of tax deducted should not be higher than the tax calculated on such income at the rates applicable in the first Contracting State. 2. If, in accordance with the provisions of this Agreement, a resident of a contracting state receives income or owns property (capital) taxable only in another Contracting State, but only for the purposes of setting tax rates on such other inc accordance with the provisions of this Agreement, a resident of a contracting state receives income or owns property (capital) taxable only in another Contracting State, but only for the purposes of setting tax rates on such other income or property subject to taxation in that Contracting State, the first Contracting State may include this income or property (capital) in the tax base.

Article 24 Non-Discrimination

1.national persons of the contracting state shall not be subject in another contracting state to taxation or related obligations that are different or more burdensome than taxation or related obligations to which national persons of that other state are or may be subject in such cases. Independent of the provisions of Article 1 of this Agreement (persons to whom the agreement applies), this provision also applies to persons who are not residents of one or both Contracting States. 2. Stateless persons who are residents of the Contracting State shall not be subject to taxation in any of the contracting states in connection with other or more burdensome obligations, as opposed to taxation and related obligations to which national persons may be subject. 3.taxation of a permanent institution (representative office) owned by an enterprise of one Contracting State in another contracting state shall not be more inconvenient in this other state than taxation of an enterprise of this other state engaged in such activities. 4.the provisions of this article shall not be construed as granting one Contracting State to a resident of another contracting state any personal benefits, deductions and benefits for taxation on the basis of their tax payment and civil status or family obligations to their original Resident. 5. Interest, royalties and other payments paid by an enterprise of one Contracting State to a resident of another contracting state shall be subject to deduction as they are paid to a resident of the first named State in order to determine the profit of such enterprises, except in cases where the provisions of Article 9 /associated enterprises/ paragraph 1, Article 11 /interest/ paragraph 7 or Article 12 /royalties/ 6 of this Agreement apply. Any debt of an enterprise of such a contracting state to a resident of another contracting state is deducted in the same way as it is deducted to a resident of the first named State in order to determine the taxable capital (property) of such an enterprise. 6. The property (capital) of an enterprise of one contracting state, wholly or partially owned or directly or indirectly controlled by one or more residents of another Contracting State, shall not be subject to taxation obligations or any related obligations that are more burdensome in the first mentioned state, unless they differ from any obligations in this regard, subject to taxation that such enterprises may or may be subject to.

Article 25 mutual consent procedure

1. If a person who is a resident of one of the Contracting States considers that the actions of one or both Contracting States subject him or her to taxation that does not comply with the provisions of this agreement, he or she may submit his or her case to the jurisdiction of the competent authorities of the contracting state in which he or she is a resident, regardless of the means of protection provided for by the national laws of these states, in relation to Paragraph 1 of Article 24 of this Agreement. The application must be submitted within three years from the moment of the first notification of actions subject to taxation that do not comply with the provisions of the agreement. 2.The Competent Authority shall seek to resolve the issue in mutual agreement with the Competent Authority of another contracting state in order to avoid taxation that does not comply with this Agreement, if it considers the complaint reasonable and cannot come to a satisfactory solution. Any agreement reached must be implemented regardless of any temporary restrictions contained in the national laws of the contracting states. 3. The competent authorities of the contracting states shall seek to resolve in mutual agreement any difficulties or suspicions arising in the application of the provisions of this Agreement. All disputes related to the implementation of the provisions of this Agreement are resolved through negotiations and consultations. 4.the competent authorities of the contracting states may communicate directly with each other in order to achieve agreement and understanding of the preceding points. If it is necessary to organize an oral discussion to achieve this, such a discussion may be held within the framework of a meeting of the commission consisting of representatives of the competent authorities of the contracting states. 5.if any disputes or disputes arising in connection with the judgment or application of this agreement cannot be resolved by the competent authorities in accordance with the upcoming paragraphs of this article, the issue may be submitted to the arbitration court with the consent of the competent authorities and taxpayers, if the taxpayer agrees in writing that he is obliged to recognize the decision of the arbitration court. The decision of the arbitration court on a specific issue is binding on both states. States establish the procedure for considering such issues through diplomatic channels. After the entry into force of this agreement, after the expiration of the next three-year period, the competent authorities shall consult with each other to determine the correctness of the exchange of diplomatic notes. The provisions of this paragraph shall enter into force after the states have reached an agreement through the exchange of diplomatic notes.

Article 26 information exchange

1.the competent authorities of the Contracting States shall exchange information necessary for the implementation of the provisions of this Agreement or the national laws of the contracting states with respect to the taxes to which this agreement applies to, in particular, for tax evasion, to the extent that taxation is not yet contrary to the agreement. The exchange of information is not limited to the provisions of Article 1 of this Agreement /persons/ to which the agreement applies. Any information obtained by the competent authorities of the contracting state, as well as information obtained within the framework of the national laws of that state, is considered confidential and shall be communicated to and used for such purposes only to persons or bodies (including courts and administrative bodies) engaged in the assessment or collection, forcible collection or appropriate prosecution or review of claims against taxes to which this agreement applies. They can disclose this information during an open court session or when making Court decisions. 2. in no event shall the provisions of Paragraph 1 of this article apply to the competent authorities of the contracting states: A) apply administrative measures contrary to the laws and administrative practices of one or another Contracting State; B) provide information that cannot be obtained under the laws of one or another Contracting State or in the course of the usual administrative practice; (c) any trade, industrial, commercial or professional secret or information that may disclose the trade process, or information that may be contrary to public policy, should not be considered in such a way as to impose an obligation to provide information.

Article 27 employees of diplomatic missions and consular services

No provision of this Agreement shall affect the tax advantages of employees of diplomatic missions and consular services granted by general norms of international law or granted on the basis of special agreements.

Entry into force of Article 28

This Agreement shall enter into force from the date of the last messages sent by the contracting states through the diplomatic channel about the completion of all internal state procedures necessary for the entry into force of this Agreement. The agreement applies to all taxes for the taxable period from January 1 and after January 1 of the calendar year following its entry into force.

Article 29 termination of validity

This agreement will remain in force until one of the Contracting States terminates its validity. Each Contracting State may terminate this agreement by notifying in writing through diplomatic channels of the termination of this Agreement at least 6 months before the end of any calendar year. In this case, the provisions of this Agreement shall cease to apply: a) Taxes on income received from sources related to the amount of income paid from the first sugar or first January of the calendar year after the termination of this Agreement; b) other income taxes relating to the tax period starting from the first of January or the first of January of the calendar year after the termination of this Agreement; C) property taxes relating to the collection of these taxes from the first of January or the first of January of the calendar year after the termination of this Agreement. The following signatory representatives who provided the representation confirmed this and signed this Agreement. In Dushanbe on December 16, 1999, two copies were made in Kazakh, Tajik and Russian, and all texts are equally valid. In the event of a conflict of opinion in the reasoning of the provisions of this Agreement, the Contracting State is guided by the Russian text.

For the Republic of Kazakhstan for the Republic of Tajikistan

Specialists: Bagarova Zh. A. Kassymbekov B. A.

President

Republic of Kazakhstan

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