The agreement between the Government of the Republic of Tajikistan and the Government of the Republic of Moldova on avoidance of double taxation and prevention of tax avoidance on the income and on property (capital)
of November 5, 2002
The government of the Republic of Tajikistan and the Government of the Republic of Moldova, wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on the income and on property (capital), agreed as follows:
This agreement is applied to persons which are residents of one or both Contracting States.
1. This agreement is applied to the taxes on the income and on property (capital) levied on behalf of one of Contracting States or its administrative and territorial units, or regional authorities irrespective of method of their collection.
2. All taxes levied from the total amount of the income on the total amount of property (capital) or from their separate elements, including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary or salary paid by the companies and also the taxes levied from the income from capital gain are considered as taxes on the income and on property (capital).
3. The existing taxes to which the Agreement extends are, in particular:
a) in the Republic of Tajikistan:
1) tax on the income (profit) of legal entities;
2) the income tax from physical persons;
3) property tax of the companies;
(further referred to as as "taxes of the Republic of Tajikistan").
b) in the Republic of Moldova:
1) income tax;
2) non-personal tax;
(further referred to as as "taxes of the Republic of Moldova").
4. The agreement is applied also to any identical or in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes made in their existing tax legislations.
1. For the purposes of this agreement if other does not follow from context:
a) the terms "one Contracting State" and "other Contracting State" mean, depending on context, the Republic of Tajikistan or the Republic of Moldova;
b) the term "Tajikistan" means the Republic of Tajikistan and when using in geographical sense includes its territory, internal waters, airspace over them where the Republic of Tajikistan can perform the sovereign rights and jurisdiction, including the rights on use of subsoil and natural resources, according to rules of international law and where the legislation of the Republic of Tajikistan is effective;
c) the term "Moldova" means the Republic of Moldova and when using in geographical sense means its territory within the borders consisting of the soil, the subsoil, waters and airspace over the earth and waters over which the Republic of Moldova performs the absolute and exclusive sovereignty and jurisdiction, according to the domestic legislation and international law;
d) the term "person" means physical person, the legal entity, the company and any other consolidation of persons;
e) the term "company" means any corporate education or any organization which for the purposes of the taxation is considered as corporate education;
f) the terms "company of one Contracting State" and "company of other Contracting State" mean, respectively, the company managed by resident of one Contracting State and the company managed by resident of other Contracting State;
g) the term "international delivery" means any transportation sea or the aircraft operated by the company of one Contracting State except cases when sea or the aircraft is operated only between the Items located in other Contracting State;
h) the term means "competent authority":
(i) in the Republic of Tajikistan - the Ministry of Finance;
(ii) in the Republic of Moldova - the Ministry of Finance or its authorized representative;
i) the term "national person" means:
(i) any physical person having nationality of the Contracting State;
(ii) any legal entity, partnership or association which received such status based on the current legislation of the Contracting State.
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