of June 12, 1996
About avoidance of double taxation of the income and property
Government of the Republic of Kazakhstan and Government of the Republic of Uzbekistan,
Wishing to sign the Agreement on avoidance of double taxation of the income and property, and for the purpose of assistance to further development of bilateral economic cooperation,
Agreed as follows:
This agreement is applied to persons who are residents of one or both Contracting States.
1. This agreement extends to the taxes on the income (profit) and on property levied on behalf of each Contracting State, its administrative divisions or local authorities irrespective of method of their collection.
2. All taxes levied from total income or on part of the income, including taxes on the income from alienation of personal or real estate, taxes on total amounts of the salary or remunerations, and also the property increment value duties belong to taxes on the income (profit) and on property.
3. Taxes to which this agreement extends are:
- in the Republic of Uzbekistan:
(I) income tax of legal entities;
(II) income tax;
(III) property tax
(further referred to as as "taxes of Uzbekistan");
- in the Republic of Kazakhstan:
(I) corporate income tax;
(II) individual income tax;
(III) property tax of legal entities and physical persons
(further referred to as as "taxes of Kazakhstan").
4. This Agreement will be applied also to any to similar or in essence to similar taxes which will be levied by any of Contracting States after signature date of this agreement in amendment or instead of the taxes specified in Item 3 of this Article. Competent authorities of Contracting States will notify each other on any essential changes in their tax legislations.
1. For the purposes of this agreement if other does not follow from context:
- Kazakhstan means the Republic of Kazakhstan and when using in geographical sense 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
- 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;
Ь) the terms "Contracting State" and "other Contracting State" mean Uzbekistan or Kazakhstan depending on context;
c) the term "person" includes the physical person, any legal entity and any other consolidation of persons created according to the laws of the Contracting State and which is considered for the purposes of the taxation as the legal entity;
d) the term "company" means any corporate consolidation or any organization which for the purposes of the taxation is considered as corporate consolidation, including joint-stock company, limited liability company or any other legal entity or the organization which are assessed with tax on the income (profit);
e) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company which is resident of the Contracting State and the company which is resident of other Contracting State;
f) the term "international delivery" means any transportation sea, river or the aircraft, railway or the automotive vehicle, performed by the company of the Finishing speaking State, except cases when such transportation is performed between the Items located in the territory of other Contracting State;
h) the term "national person" includes:
(I) any physical person who is the citizen of the Contracting State;
(II) any legal entity and association who received the status according to the current legislation of the Contracting State;
g) the term means "competent authority":
- in the Republic of Kazakhstan - the Ministry of Finance of the Republic of Kazakhstan or his authorized representative;
- in the Republic of Uzbekistan - the State Tax Committee of the Republic of Uzbekistan.
2. In case of application of this agreement by the Contracting State any term which is not determined in the Agreement has that significance which is attached to it by the legislation of this State concerning taxes to which the Agreement extends if other does not follow from context. 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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