The convention between the Government of the Republic of Kazakhstan and the Government of Georgia on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and on the capital
of November 11, 1997
The government of the Republic of Kazakhstan and the Government of Georgia, 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 avoidance of double taxation concerning taxes on the income and on 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 the taxes on the income and on the capital levied on behalf of the Contracting State or its political and administrative divisions or 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, taxes levied from the total amount of salary or salary paid by the companies and also the 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 the Republic of 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 taxes");
b) in Georgia:
(i) income tax (income) of the companies;
(ii) the income tax from physical persons;
(iii) property tax of the companies;
(iv) the property tax from physical persons;
(further referred to as as "taxes of Georgia").
4. The 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
5. 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 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;
(ii) Georgia in geographical sense means its territory within frontiers of Georgia, including internal and territorial waters, and also exclusive economic zone and the continental shelf to which according to international law and the national legal system of Georgia jurisdiction, the sovereign rights and the tax legislation of Georgia extends;
b) the term "person" includes physical person, the company and any other consolidation of persons;
c) the term "company" means any corporate consolidation or any economic unit which are considered as corporate consolidation for the purposes of the taxation;
d) the terms "Contracting State" and "other Contracting State" mean Kazakhstan or Georgia depending on context;
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, automobile or the rail vehicle 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 means "competent authority":
(i) in Kazakhstan: Ministry of Finance or its authorized representative;
(ii) in Georgia: The Minister of Finance or the representative authorized by him;
h) the term "national person" means:
(i) any physical person having nationality of the Contracting State;
(ii) any legal entity, partnership or association who received the status based on the current legislation of the Contracting State;
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