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of September 16, 1996

About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income

(Protocol as amended of 03.04.2017)

The government of the Republic of Kazakhstan and the Government of the Azerbaijan Republic 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 and prevention of evasion from the taxation concerning taxes on the income and on property, agreed as follows:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to taxes on the income, the collectable Contracting State or its administrative-territorial divisions or regional authorities, irrespective of method of their collection.

2. All taxes levied from the total amount of the income or from separate elements of the income 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 property increase in value are considered as taxes on the income.

3. The existing taxes to which this Convention extends, in particular, are:

a) in the Republic of Kazakhstan:

(i) corporate income tax;

(ii) individual income tax

(further referred to as as "The Kazakhstan taxes");

b) in the Azerbaijan Republic:

(i) income tax of legal entities;

(ii) income tax

(further referred to as as "The Azerbaijani 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 this Convention. Competent authorities of Contracting States will notify each other on any essential changes which will be made to their corresponding tax legislations.

Article 3 General determinations

1. For the purposes of this Convention if other does not follow from context:

a) terms:

(i) 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;

(ii) the term "Azerbaijan" means the territory of the Azerbaijan Republic, including internal waters of the Azerbaijan Republic, the sector of the Caspian Sea (lake) belonging to the Azerbaijan Republic, airspace over the Azerbaijan Republic, and also any other territory determined or which will be determined in the future according to international law and the national legal system of the Azerbaijan Republic as the territory within which the Azerbaijan Republic performs the sovereign rights and jurisdiction concerning subsoil, seabed and natural resources;

b) the term "person" includes physical person, the legal entity, 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 Finishing speaking State" mean Kazakhstan or Azerbaijan depending on context;

e) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the company which is resident of one Contracting State and the company which is resident of other Contracting State;

f) the term "international delivery" means any transportation sea or the aircraft operated by the company of one Contracting State except cases when sea or the aircraft is operated 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 Azerbaijan: Ministry of taxes and Ministry of Finance;

(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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