The agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Moldova on avoidance of double taxation of the income and prevention of tax avoidance on the income and on property

of March 30, 1995

Government of the Republic of Uzbekistan and Government of the Republic of Moldova,

wishing to sign the Agreement on avoidance of double taxation of the income and prevention of tax avoidance on the income and property,

agreed as follows:

Article 1. Scope

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 extends to the taxes on the income and on property levied on behalf of the Contracting State or local authorities irrespective of method of their collection.

2. All taxes levied from total income or from part of the income including taxes on the income on alienation of personal or real estate and taxes on the total amounts of the salary or remunerations paid by the companies belong to taxes on the income and on property.

3. Taxes to which this agreement extends are in particular:

a) in relation to the Republic of Uzbekistan:

i) income tax (income) of the companies, associations and organizations;

ii) the income tax from citizens of the Republic of Uzbekistan, foreign citizens and stateless persons;

iii) property tax

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

b) in relation to the Republic of Moldova:

i) income tax (income) of the companies;

ii) the income tax from physical persons;

iii) property tax

(further referred to as as "taxes of Moldova").

4. This Agreement will be applied also to any in essence to similar taxes which will be levied by any of Contracting States after signature date of this agreement in amendment or instead of the taxes specified in Item 3. Competent authorities of Contracting States will notify each other on essential changes in their tax legislations.

Article 3. General determinations

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

a) the term "Uzbekistan" means the Republic of Uzbekistan and when using in geographical sense includes its territory, internal waters, airspace where the Republic of Uzbekistan can perform the sovereign rights and jurisdiction, including the rights on use of subsoil and natural resources, according to rules of international law;

b) the term "Republic of Moldova" means the Republic of Moldova and when using in geographical sense includes its territory, internal waters, airspace where the Republic of Moldova can perform the sovereign rights and jurisdiction, including the rights on use of subsoil and natural resources, according to rules of international law;

c) the terms "Contracting State" and "other Contracting State" mean the Republic of Uzbekistan or the Republic of Moldova depending on context;

d) the term "person" means physical person, the company or any consolidation of persons;

e) the term "company" means any person which is corporate education or any partnership, joint business or other education considered according to the laws of the Contracting State, which received the status as such of corporate education for the purpose of the taxation;

f) the term "company of the Contracting State" and "company of other Contracting State" means respectively the company operating under control of resident of the Contracting State and the company operating under control of resident of other Contracting State;

g) the term "international delivery" means any transportation sea, the aircraft, railway or the automotive vehicle used by the company of one Contracting State, except for, when sea, the aircraft, railway or the automotive vehicle is used separately between the Items located in the territory of other Contracting State;

h) the term means "competent authority":

in relation to the Republic of Uzbekistan - the State Tax Committee of the Republic of Uzbekistan or his authorized representative,

in relation to the Republic of Moldova - the Ministry of Finance of the Republic of Moldova or his authorized representative;

i) the term "national person" means any physical person having nationality of the Contracting State and also any legal entity, community, association or the education which received the status according to the current legislation of the Contracting State.

2. In case of application of this agreement by the Contracting State any, the term which is not determined in it will have that value which it has by the legislation of this State concerning taxes to which this agreement extends if other does not follow from context.

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