The convention between the Government of the Republic of Kazakhstan and the Government of Ukraine on avoidance of double taxation and prevention of tax evasion concerning taxes on the income
of July 9, 1996
The government of the Republic of Kazakhstan and the Government of Ukraine, wishing to sign the Convention on avoidance of double taxation and prevention of tax evasion concerning taxes on the income and confirming the aspiration to development and strengthening of the mutual economic relations, agreed about the following:
This Convention is applied to persons which are residents of one or both Contracting States.
1. This Convention is applied to the taxes on the income levied on behalf of the Contracting State or its political and administrative division, or regional authorities irrespective of method of their collection.
2. All taxes levied from total of income or elements of the income including taxes on the income from alienation of personal or real estate and taxes on the total amount of the salary and the salary paid by the companies are considered as taxes on the income.
3. The existing taxes to which the Convention extends are in particular:
a) In the Republic of Kazakhstan:
(i) taxes on the income of legal entities and physical persons
(further referred to as "the Kazakhstan tax");
b) in Ukraine:
(i) income tax of the companies;
(ii) the income tax from citizens
(further referred to as "the Ukrainian tax").
4. This Convention extends also to any identical or in essence similar taxes which will be levied one their Contracting States after signature date of this Convention, in addition to or instead of the existing taxes of this Contracting State. Competent authorities of Contracting States notify each other on any essential changes which will happen in their legislations concerning the taxation.
1. In understanding of this Convention 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 territorial waters, and also exclusive economic zone and the continental shelf in which Kazakhstan can perform for particular purposes the sovereign rights and jurisdiction according to international law and in which the laws regulating taxes of Kazakhstan are applied;
b) the term "Ukraine" when using in geographical value means the territory of Ukraine, its continental shelf and its exclusive (sea) economic zone, and also any other territory outside territorial waters of Ukraine which according to international law is determined or can be determined further how the territory within which the rights of Ukraine can be applied to seabed, subsoil and their natural resources;
c) the term "national person" means:
(i) any physical person having nationality of the Contracting State;
(ii) any legal entity, partnership and any association who received the status as such by the current legislation of the Contracting State;
d) the terms "Contracting State" and "other Contracting State" mean Kazakhstan or Ukraine depending on context;
e) the term "person" means physical person, the company and any other consolidation of persons;
e) the term "company" means any corporate consolidation, in particular joint-stock company, limited liability company or any other economic partnership, or any organization which is considered for the purpose of the taxation 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 "international delivery" means any transportation sea, river, the aircraft or the road vehicle operated by the company of the Contracting State except cases when sea, river, the aircraft or the road vehicle is operated only between Items in other Contracting State;
i) the term means "competent authority":
(i) in relation to Kazakhstan - the Ministry of Finance or its authorized representative;
(ii) in relation to Ukraine - the Ministry of Finance or its authorized representative.
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