The convention between the Government of the Republic of Kazakhstan and the Government of the Russian Federation On elimination of double taxation and prevention of tax avoidance on the income and the capital
of October 18, 1996
The government of the Republic of Kazakhstan and the Government of the Russian Federation, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both States and wishing to sign the Convention on elimination of double taxation and prevention of tax avoidance on the income and the capital,
agreed about the following:
This Convention is applied to persons who are residents of one or both Contracting States.
1. This Convention is applied to taxes on the income and the capital, levied by the Contracting State or its administrative-territorial divisions, or regional authorities, irrespective of method of their collection.
2. As taxes on the income and on the capital all taxes levied from total of income or the capital or on 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 salary or salary paid by the companies and also the taxes levied from the income from capital gain will be considered.
3. The existing taxes to which this Convention extends are in particular:
a) in the Republic of Kazakhstan:
I) the income tax from legal entities and physical persons;
II) property tax of legal entities and physical persons;
(further referred to as as "The Kazakhstan taxes")
b) in the Russian Federation:
I) income tax (income) of the companies and organizations;
II) the income tax from physical persons;
III) property tax of the companies;
IV) property tax of physical persons;
(further referred to as as "The Russian taxes").
4. This Convention is also applied to any identical or in essence to similar taxes which will be levied in addition to the existing taxes or instead of them after signature date of the Convention. 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:
I) Kazakhstan means the Republic of Kazakhstan and when using in geographical sense means its territory, and also areas determined according to international law where activities to which the tax legislation of the Republic of Kazakhstan is applied can be performed;
II) Russia means the Russian Federation and when using in geographical sense means its territory, and also areas determined according to international law where activities to which the tax legislation of the Russian Federation is applied can be performed;
b) the term "person" includes physical person, the company or any other consolidation of persons;
c) the term "company" means any corporate consolidation or any economic unit which are considered as corporate education for the purposes of the taxation, and in particular, includes joint-stock company (limited liability partnership) or any other legal entity or the organization;
d) the terms "Contracting State" and "other Contracting State" mean Kazakhstan or Russia depending on context;
e) the terms "company of the Contracting State" and "company of other Finishing speaking State" mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;
e) the term "international delivery" means any transportation sea, river, the aircraft, railway or road transport operated by the company of the Contracting State except cases when such transportation is performed only between Items in other Contracting State;
g) the term "national person" means:
I) any physical person having nationality of the Contracting State;
II) any legal entity, the company, partnership or any other association who received the status based on the current legislation of the Contracting State;
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