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AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN AND GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN

of March 9, 2018

About avoidance of double taxation and prevention of tax avoidance on the income and the capital

Government of the Republic of Tajikistan and Government of the Republic of Uzbekistan,

being guided by the aspiration to develop and strengthen economic cooperation between both States,

decided to sign this agreement and agreed as follows:

Article 1 of Person to which 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 and the capital levied on behalf of one of Contracting States or its administrative-territorial divisions or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income on the total amount of the capital, or from separate elements of the income or the capital, 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 (profit) and the capital.

3. In particular, treat the operating taxes to which this agreement extends:

a) in the Republic of Tajikistan:

income tax;

income tax;

non-personal tax;

(further referred to as as "taxes of Tajikistan"),

b) in the Republic of Uzbekistan:

income tax of legal entities;

income tax;

property tax;

(further referred to as as "taxes of Uzbekistan");

4. This agreement is applied also to any to similar or in essence to similar taxes which will be levied after signature date of this agreement, in amendment or instead of existing, taxes. Competent authorities of Contracting States will notify each other on any essential changes which will be made to their tax legislations.

Article 3 General determinations

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

a) the terms "Contracting State" and "other Contracting State" mean, depending on context, Tajikistan or Uzbekistan;

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 "Uzbekistan" means the Republic of Uzbekistan and when using in geographical sense means the territory of the Republic of Uzbekistan, including territorial waters and airspace within which the Republic of Uzbekistan can perform the sovereign rights and jurisdiction, including the rights to use the subsoil and natural resources by the national legal system of the Republic of Uzbekistan and according to rules of international law;

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

e) the term "company" means any corporate education, or any other consolidation which for the purposes of the taxation is considered as corporate education;

e) the term "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;

g) the term "international delivery" means any transportation sea, river or the aircraft, railway or the automotive vehicle operated by the company of the Contracting State, except as specified, when sea, river or the aircraft, railway or the automotive vehicle is operated only between the Items located in the territory 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 which received such status based on the current legislation of the Contracting State;

i) the term means "competent authority":

(i) in Tajikistan - the Ministry of Finance or its authorized representative;

(ii) in Uzbekistan - the State Tax Committee or its authorized representative;

j) the term "capital" in case of application concerning the Republic of Uzbekistan means "property".

2. In case of application of this agreement at any time by the Contracting State if other does not follow from context, any the uncertain term in it, shall have that significance which is attached to it by the legislation of this State at present concerning taxes to which the Agreement extends, any value according to the corresponding tax legislation of this State prevails over significance which is attached to the term by other legislation of this State.

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