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of June 26, 2006

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

The government of the Republic of Kazakhstan and the Government of Malaysia, wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income, agreed about the following:

Article 1. Persons to whom the agreement is applied

This agreement is applied to persons who 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 irrespective of method of their collection.

2. All taxes levied from total of income or from separate elements of the income including taxes on the income from alienation of personal or real estate, taxes on the total amount of salary or the salary paid by the companies are considered as taxes on the income.

3. The existing taxes to which this agreement extends are:

a) in the Republic of Kazakhstan:

(i) corporate income tax;

(ii) individual income tax;

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

b) in Malaysia:

(i) income tax;

(ii) oil income tax

(further referred to as as "Malaysian tax").

4. This agreement is also applied to any identical or in essence to similar taxes on the income which will be levied after signature date of this agreement in addition to the existing taxes or instead of them. Competent authorities of Contracting States will notify each other on any essential changes which will happen in their legislations concerning the taxation.

Article 3. General determinations

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

a) Kazakhstan means the Republic of Kazakhstan, and when using in geographical sense the term "Kazakhstan" includes the state territory of the Republic of Kazakhstan and zone in which Kazakhstan can perform the sovereign rights and jurisdiction according to its legislation and international treaties which participant he is;

b) Malaysia means the territory of Federation Malaysia, territorial waters of Malaysia, seabed and subsoil of territorial waters and includes any zone which is outside territorial waters of Malaysia, and also seabed and subsoil of such zone which is or can be in the future determined by the legislation of Malaysia and according to international law as zone in which Malaysia performs the sovereign rights for the purpose of exploration and production of natural resources both organic, and inorganic;

c) "person" means physical person, the company and any other consolidation of persons;

d) "company" means any corporate education or any person who for the purposes of the taxation is considered as corporate education;

e) "Contracting state" and "other Contracting State" means Kazakhstan or Malaysia depending on context;

f) "the company of the Contracting State" and "the company of other Contracting State" means, respectively, the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;

g) "national person" means:

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

(ii) any legal entity, partnership, association or any other education which received the status based on the legislation of the Contracting State;

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

i) "competent authority" means:

(i) in Kazakhstan: Ministry of Finance or its authorized representative;

(ii) in Malaysia: Minister of Finance or his authorized representative.

2. In case of application at any time of this agreement by Contracting States any term which is not determined in it will have that value if other which it has by the legislation of this State at this time concerning taxes to which this agreement is applied does not follow from context. Any value of the term according to the applied tax legislation of this State prevails over the significance attached to the term under other laws of this State.


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