of April 11, 1997
About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property
Government of the Republic of Kazakhstan and Government of the Republic of Belarus,
wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property and confirming the aspiration to development and deepening of the mutual economic relations,
agreed about the following:
This agreement is applied to persons who are residents of one or both Contracting States.
1. This agreement is applied to the taxes on the income and property levied on behalf of the Contracting State or regional authorities irrespective of method of their collection.
2. All types of tax levied from total of income, from the total amount of property, or from separate elements of the income or property including taxes on the income from property acquisition, taxes levied from the total amount of the salary paid by the companies and also the taxes levied from the income from property value addition are considered as taxes on the income and property.
3. The existing taxes to which the Agreement extends are in particular:
a) in the Republic of Kazakhstan:
- corporate income tax;
- individual income tax;
- the property tax of legal entities and physical persons (further referred to as as "the Kazakhstan taxes");
b) in the Republic of Belarus:
- tax on the income;
- income tax;
- the income tax from physical persons;
- real estate tax
(further referred to as as "the Belarusian taxes").
4. This agreement extends also to any identical or in essence similar taxes which are levied after signature date of this agreement in addition to the taxes mentioned in Item 3, or instead of them. Competent authorities of Contracting States notify each other on any essential changes made to their tax legislations.
1. For the purposes of this agreement if other does not follow from context:
a) the term "Kazakhstan" means the Republic of Kazakhstan and when using in geographical sense the term "Kazakhstan" means the state territory of the Republic of Kazakhstan and zone in which Kazakhstan performs the sovereign rights and jurisdiction according to its legislation and international law;
b) the term "Belarus" means the Republic of Belarus and when using in geographical sense means the territory which is under sovereignty of the Republic of Belarus and which according to international law is under jurisdiction of the Republic of Belarus;
c) terms "one Contracting State" and "other Contracting State" means Kazakhstan or Belarus depending on context;
d) the term "person" includes physical person, the company and any other consolidation of persons;
e) the term "company" means any legal entity or any organization which is considered as the separate organization for the purposes of the taxation;
f) the terms "company of one 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;
g) the term "international delivery" means any transportation sea or the aircraft, automobile or the rail vehicle operated by the company which is resident of one Contracting State, except cases when sea or the aircraft, automobile or railway means is operated only between Items in other Contracting State;
h) the term means "competent authority":
- in relation to Kazakhstan: Ministry of Finance or its plenipotentiary;
- in relation to Belarus: Ministry of Taxes and Tax Collection of the Republic of Belarus or his plenipotentiary;
i) the term "national person" ("citizen") means:
- any physical person having nationality of the Contracting State;
- any legal entity, partnership or association who received the status based on the current legislation of the Contracting State.
2. In case of application at any time by the Contracting State any term which is not determined in it will have Agreements if other does not follow from context, then value which it has by the legislation of this State in relation to taxes to which the Agreement extends. At the same time any value according to the tax legislation of this Contracting State prevails over the significance attached to the term under other laws of this Contracting State.
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