Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA

of September 12, 2001

About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income

Government of the Republic of Kazakhstan and Government of People's Republic of China,

Wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income,

Agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons which are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.

2. All types of tax levied from total of income, or from separate elements of the income including taxes on the income from alienation of personal or real estate, and also capital gain taxes are considered as taxes on the income.

3. The existing taxes to which the Agreement extends are, in particular:

a) in Kazakhstan:

(i) tax on the income of legal entities;

(ii) tax on the income of physical persons;

(further referred to as as "The Kazakhstan tax");

b) in China:

(i) the income tax from physical persons;

(ii) the income tax from the companies with foreign investments and from overseas enterprises;

(further referred to as as "The Chinese tax").

4. This agreement is also applied 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 in their corresponding tax legislations, during the period of time corresponding for them after such changes.

Article 3. General determinations

1. For the purposes of this agreement if other does not follow from context:

a) the term "Kazakhstan" means the Republic of Kazakhstan. When using in geographical sense the term "Kazakhstan" includes the state territory of the Republic of Kazakhstan and zone in which Kazakhstan performs the sovereign rights and jurisdiction according to its legislation and the international agreements and in which its tax legislation is applied;

b) the term "China" means People's Republic of China; when using in geographical sense, means all territory of People's Republic of China, including its territorial waters in which it is applied the Chinese legislation connected with the taxation and any area outside its territorial waters in which People's Republic of China according to international law has the sovereign rights to investigation and development of resources of seabed and its subsoil and resources in adjacent waters;

c) the terms "Contracting State" and "other Contracting State" mean China or Kazakhstan, depending on context;

d) the term "tax" means the Chinese tax or the Kazakhstan tax, depending on context;

e) the term "person" includes physical person, the company and any other consolidation of persons;

f) the term "company" means any corporate consolidation or any economic unit which for the purposes of the taxation is considered as corporate consolidation;

g) the terms "company of the 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;

h) the term "national person" means:

(i) any physical person having nationality of the Contracting State;

(ii) any legal entity, partnership or association who received such status based on the current legislation of the Contracting State;

i) the term "international delivery" means any transportation sea, the aircraft or the land transport operated by the company of the Contracting State except cases when sea, the aircraft or the land transport is operated only between Items in other Contracting State;

j) the term means "competent authority", in case of China, State Tax Administration or its authorized representative, and in case of Kazakhstan, the Ministry of Finance or its authorized representative.

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