of March 7, 1997
About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and on the capital
The Republic of Kazakhstan and the Republic of Lithuania, wishing to sign the Convention on avoidance of double taxation and prevention of evasion of the taxation concerning tax on the income and on the capital,
agreed as follows:
This Convention is applied to persons who are residents of one or both Contracting States.
1. This Convention is applied to the taxes on the income and on the capital 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, from 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, and also taxes levied from the income from capital value addition are considered as taxes on the income and on the capital.
3. The existing taxes to which the Convention extends are in particular:
a) in Kazakhstan:
(i) tax on the income of legal entities and physical persons;
(ii) Property tax of legal entities and physical persons;
(further referred to as as "The Kazakhstan tax"
b) in Lithuania:
(i) income tax of legal entities (juridini asmenu pelno mokestis);
(ii) income tax (fiziniu asmenu pajamu mokestis);
(iii) tax on the companies using the state capital (palukanos uz valstybinio kapitalo naudojima);
(iv) non-personal tax (nekilnojamojo turto mokestis);
(further referred to as as "The Lithuanian tax"
4. The convention is applied to any identical or in essence to similar taxes which will be levied after signature date of the Convention 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 be made to their corresponding tax legislations.
1. For the purposes of this Convention if other does not follow from context:
a) the terms "Contracting State" and "other Contracting state" mean Kazakhstan or Lithuania, depending on context;
(i) Kazakhstan means the Republic of Kazakhstan. When using in geographical sense the term "Kazakhstan" includes territorial waters, and also exclusive economic zone and the continental shelf in which Kazakhstan can perform for particular purposes the sovereign rights and jurisdiction in compliance with international law and in which the laws regulating taxes of Kazakhstan are applied:
(ii) Lithuania means the Republic of Lithuania and when using in geographical sense means the territory of the Republic of Lithuania within which by the legislation of the Republic of Lithuania and in compliance with international law the rights of Lithuania concerning seabed and its subsoil and their mineral resources can be performed;
c) the term "person" includes physical person, the company and any other consolidation of persons;
d) the term "company" means any corporate consolidation or any economic unit which are considered as corporate consolidation for the purposes of the taxation;
e) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;
f) the term "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;
g) the term means "competent authority":
(i) in Kazakhstan: Ministry of Finance or its authorized representative:
(ii) in Lithuania: Minister of Finance or his authorized representative:
h) the term "national person" means:
(i) any physical person, partnership or association, received the status based on the current legislation of the Contracting State:
2. In case of application at any time of the Convention by the Contracting State any term which is not determined in it will have that value if other which it has by the legislation of this State concerning taxes to which the Convention extends does not follow from context.
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